Proceedings of the 2007 IRS Research Conference

Bulletin

The IRS

Research

R esearch A nalysis S tatistics

2007

The IR

S Research B

ulletin

Publication 15

00

Jonathan AdamsEastport Analytics

Peter AdelsheimIRS, Small Business/Self-Employed

Michael AlbertIRS, Research, Analysis, and Statistics

Donald AlexanderAkin, Gump, Strauss, Hauer & Feld, LLP

Malcolm AllenAustralian Taxation Office

James AlmGeorgia State University

Joseph AnankaTreasury IG for Tax Administration

Kay AndersonIRS, Wage & Investment

Krystal ApelquistIRS, Taxpayer Advocate Service

Maureen AptowiczIRS, Small Business/Self-Employed

Marlene AquinoBooz Allen Hamilton, Inc.

Michael AyalaIRS, Wage & Investment

Blaine BarkleyIRS, Small Business/Self-Employed

Paul BastuscheckIRS, Research, Analysis, and Statistics

Helene BayderIRS, Small Business/Self-Employed

Dan BeckerleIRS, Wage & Investment

Tom BeersIRS, Taxpayer Advocate Service

Damon BellDepartment of Revenue, Oregon State

James BellefeuilleIRS, Tax Exempt & Government Entities

Preston BenoitTreasury IG for Tax Administration

Philip BeramU.S. Chamber of Commerce

Christy BergmanIBM Global Business Services

Ted BlackIRS, Research, Analysis, and Statistics

Kim BloomquistIRS, Research, Analysis, and Statistics

Conici BlountUniversity of St. Thomas

Marsha BlumenthalUniversity of St. Thomas

Lawrence BoatengIRS, Wage & Investment

Susan BoehmerIRS, Wage & Investment

List of AttendeesIRS Research Conference

Georgetown University Law CenterJune 13-14, 2007

List of Attendees276

Matthew BramanGovernment of the District of Columbia

Michael BrostekU.S. Government Accountability Office

Bob BrownIRS, Research, Analysis, and Statistics

Melanie BrysonIRS, Small Business/Self-Employed

Edward BrzezinskiIRS, Small Business/Self-Employed

Tania BuffoneCanada Revenue Agency

Earl BurneyTreasury IG for Tax Administration

Jeff ButlerIRS, Research Analysis, and Statistics

Dean CampbellBearingPoint, Inc.

Wanda CanadaIRS, Small Business/Self-Employed

Rafael Cantu-ReyesServicio de Administración Tributaria, Mexico

Robert CarpenterTreasury IG for Tax Administration

Stephen CaseyInland Revenue Department, New Zealand

Meichi ChanIRS, Wage & Investment

Winnie ChangSenate Budget Committee

Duanjie ChenUniversity of Toronto

Michelle ChuIRS, Research, Analysis, and Statistics

Sophia ChungEastport Analytics

Matt ClarkeDeloitte & Touche, LLP

James ClarksonIRS, Large & Mid-Size Business

Janice ColemanIRS, Research, Analysis, and Statistics

David ConnorsIBM Global Business Services

James CookU.S. Government Accountability Office

Candice CromlingIRS, National Public Liaison

Andrew CurryIRS, Tax Exempt & Government Entities

Kevin DalyU.S. Government Accountability Office

Charlie DanielU.S. Government Accountability Office

Ebenezer DanielsIRS, Wage & Investment

Lauren Daniels-LaitinSkadden, Arps, Slate, Meagher, & Flom, LLP

Subhasis DattaThe MITRE Corporation

List of Attendees 277

John DavidsonIRS, Large & Mid-Size Business

Anja DecressinU.S. Department of Labor

Marcy DefielIRS, Small Business/Self-Employed

Donald DeLucaIBM Global Business Services

Michael DesmondU.S. Department of the Treasury

John DeWaldIRS, Small Business/Self-Employed

Carol Dille-HatchIRS, Taxpayer Advocate Service

David DollinsIRS, Small Business/Self-Employed

MaryBeth DonleyIRS, Wage & Investment

Ken DrexlerIRS, Taxpayer Advocate Service

Ann DunbarBureau of Economic Analysis

Frank DunleavyTreasury IG for Tax Administration

Ron EdgertonIRS, Wage & Investment

Ed EmblomIRS, Research, Analysis, and Statistics

Brian ErardB. Erard & Associates

Donald EvansIRS, Tax Exempt & Government Entities

Mark EverettIRS, Taxpayer Advocate Service

Nancy FarrellIRS, Small Business/Self-Employed

Darius FatemiIndiana University

Jonathan FeinsteinYale School of Management

Arlene FeskanichTreasury IG for Tax Administration

Amanda FilaTreasury IG for Tax Administration

Kevin FletcherHer Majesty’s Revenue & Customs

Javier FraminanIRS, Wage & Investment

Samuel FranklinIRS, Wage & Investment

Joel FriedmanIRS, Wage & Investment

Natalie FroeseMinistry of Social Development, New Zealand

Elizabeth FuchsIRS, Wage & Investment

Jason FurmanThe Brookings Institution

M.C. FuscoIRS, Small Business/Self-Employed

Mark GallagherFiscal Reform and Economic Governance

List of Attendees278

Martha GangiIRS, Research, Analysis, and Statistics

Russell GeimanIRS, Oversight Board

Chris GeorgeIRS, Small Business/Self-Employed

Fred GiertzUniversity of Illinois

Tom GilbertU.S. Government Accountability Office

Gwendolyn GilboyTreasury IG for Tax Administration

Mark GillenDeloitte Consulting

Evan GilmanU.S. Government Accountability Office

Suzanne GleasonU.S. Department of the Treasury

Antonio GonzalezIRS, Small Business/Self-Employed

Eric GormanU.S. Government Accountability Office

Jane GravelleCongressional Research Service

Jennifer GravelleU.S. Government Accountability Office

Leon GreenU.S. Government Accountability Office

Arnie GreenlandIBM Global Business Services

Gary GuentherCongressional Research Service

Tami Gurley-CalvezU.S. Government Accountability Office

John GuytonIRS, Research, Analysis, and Statistics

Ed HaggerHer Majesty’s Revenue & Customs

David HaikinIRS, Small Business/Self-Employed

James HakerIRS, Large & Mid-Size Business

Cynthia HamillIRS, Tax Exempt & Government Entities

Wendy HandinIRS, Small Business/Self-Employed

Tim HanlonIRS, Research, Analysis, and Statistics

William HannonIRS, Wage & Investment

Jewelle HarmonIRS, Wage & Investment

Kate HarperU.S. Government Accountability Office

Jonathan HartDepartment of Revenue, Oregon State

Maury HarwoodIRS, Research, Analysis, and Statistics

Michael HayesIRS, Research, Analysis, and Statistics

Janice HedemannIRS, Research, Analysis, and Statistics

Judy HendersonIRS, Small Business/Self-Employed

List of Attendees 279

Mary HenryIRS, Tax Exempt & Government Entities

Eric HenryIRS, Research, Analysis, and Statistics

Chris HessIRS, Research, Analysis, and Statistics

Andrea HicksIRS, Research, Analysis, and Statistics

Peggy HiteIndiana University

Kathleen HollandIRS, Wage & Investment

Virginia HoopengarnerIRS, Large & Mid-Size Business

Sydney HostenGovernment of the District of Columbia

John HribarIRS, Human Capital Office

Taukir HussainIRS, Research, Analysis, and Statistics

Mark HutchensIRS, Taxpayer Advocate Service

Henderson HutsonIRS, Small Business/Self-Employed

Amy IbbotsonIRS, Taxpayer Advocate Service

Harvey IglarshGeorgetown University

Tonya IngramIRS, Office of the Commissioner

Sebastian JamesWorld Bank/Harvard University

Burvin JenkinsThe MITRE Corporation

Mary JezekIRS, Research, Analysis, and Statistics

Drew JohnsIRS, Research, Analysis, and Statistics

Vivianne JohnsIRS, Wage & Investment

Rebecca JohnsonIRS, Small Business/Self-Employed

Allen JonesIRS, Small Business/Self-Employed

Michael JonesBridgewater State College

Wallace JonesBooz Allen Hamilton

David JordanIRS, Research, Analysis, and Statistics

Laura KalambokidisUniversity of Minnesota

John KamIRS, Research, Analysis, and Statistics

James KellyIRS, Wage & Investment

John KennedyIRS, Small Business/Self-Employed

Megan KenneyIRS, Taxpayer Advocate Service

Imraan KhakooIRS, Tax Exempt & Government Entities

James KiawuGovernment of the District of Columbia

List of Attendees280

Daniel KillingsworthIRS, Research, Analysis, and Statistics

Audrey KindlonIBM Global Business Services

Mark KirbabasIRS, National Public Liaison

Gregory KisunkoWorld Bank

Stephen KlotzIRS, Small Business/Self-Employed

Janet KmitchBureau of Economic Analysis

Wojciech KopczukColumbia University

Patricia KopfIRS, Large & Mid-Size Business

Lawrence KorbU.S. Government Accountability Office

Melissa KovalickIRS, Research, Analysis, and Statistics

Linda KroeningIRS, Services and Enforcement

Elizabeth KruseIRS, Research, Analysis, and Statistics

Saket KumarBooz Allen Hamilton

Ari KurtzBooz Allen Hamilton

Charles LacijanIRS Oversight Board

Melissa LaineIRS, Research, Analysis, and Statistics

Patrick LangetiegIBM Global Business Services

Janier LarcheveauxIRS, Research, Analysis, and Statistics

Rosemary LaserIRS, Small Business/Self-Employed

Brian LatourellCanada Revenue Agency

Thomas LavellCanada Revenue Agency

Mark LedbetterBureau of Economic Analysis

Wu-Lang LeeIRS, Research, Analysis, and Statistics

Christopher LeeIRS, Taxpayer Advocate Service

Patricia LeeIRS, Wage & Investment

Ellen LegelIRS, Research, Analysis, and Statistics

Allen LermanU.S. Department of the Treasury

Sagit LevinerIRS, Research, Analysis, and Statistics

Paul LewandowskiIRS, Small Business/Self-Employed

Heather LilleyIRS, Research, Analysis, and Statistics

Sandy LinIRS, Research, Analysis, and Statistics

Petro LisowskyBoston University

List of Attendees 281

Jose LopezIRS, Large & Mid-Size Business

Eric LoPrestiIRS, Taxpayer Advocate Service

Sunita LoughIRS, Tax Exempt & Government Entities

Melissa LudlumIRS, Research, Analysis, and Statistics

Andrew LyonPricewaterhouseCoopers

James B. Mackie IIIU.S. Department of the Treasury

Bryan MacullochIRS, Tax Exempt & Government Entities

Larry MadsenTreasury IG for Tax Administration

Bridget MallonIRS, Taxpayer Advocate Service

Sean MarciaIRS, Research, Analysis, and Statistics

Nicholas MarinoIRS, Large & Mid-Size Business

Bunn MartinIRS, Large & Mid-Size Business

Karen MaskenIRS, Research, Analysis, and Statistics

Jeff MatsuoIRS, Research, Analysis, and Statistics

Larry MayIRS, Small Business/Self-Employed

Mark MazurIRS, Research, Analysis, and Statistics

Allen McClurdIRS, Small Business/Self-Employed

Timothy McCormallyTax Executives Institute

Janet McCubbinIRS, Research, Analysis, and Statistics

Gary McDonaldIRS, Small Business/Self-Employed

Patricia McGuireIRS, Research, Analysis, and Statistics

Margaret McKercharAustralian School of Taxation

Jane McManusCanada Revenue Agency

Don McPartlandIRS, Large & Mid-Size Business

Joanne MeikleIRS, Research, Analysis, and Statistics

Scott MendelsonIRS, Wage & Investment

Roman MeyerovichCanada Revenue Agency

Thomas MielkeIRS, Small Business/Self-Employed

Erik MillerIRS, Small Business/Self-Employed

John MillerIRS, Large & Mid-Size Business

Tracy MillerIRS, Taxpayer Advocate Service

Libby MixonU.S. Government Accountability Office

List of Attendees282

Tri MobleyIRS, Tax Exempt & Government Entities

Aryan MoniriSkadden, Arps, Slate, Meagher & Flom, LLP

Timothy MorrisonIRS, Research, Analysis, and Statistics

Layne MorrisonIBM Global Business Services

Maryamm MuzikirIRS, Small Business/Self-Employed

Ed NannenhornU.S. Government Accountability Office

Spencer NelmsIRS, Research, Analysis, and Statistics

Susan NelsonU.S. Department of the Treasury

Mike NestorIRS, Taxpayer Advocate Service

David NewmanTreasury IG for Tax Administration

Farhad NiamiGovernment of the District of Columbia

Terry NuriddinIRS, Research, Analysis, and Statistics

Brian OatleyIRS, Small Business/Self-Employed

Amy O’HaraU.S. Census Bureau

John O’HareIBM Global Business Services/Quantria

Courtney OlsonIRS, Wage & Investment

Nina OlsonIRS, Taxpayer Advocate Service

Roy OlsonIRS, Wage & Investment

Daniel OpitzIRS, Research, Analysis, and Statistics

Prue OxleyInland Revenue Department, New Zealand

Dolores PadgettIRS, Chief Financial Office

MaryAnne ParfittIRS, Small Business/Self-Employed

Anne ParkerIRS, Small Business/Self-Employed

Joe ParkerH&R Block

Jodi PattersonIRS, Small Business/Self-Employed

Debbie PaulIRS, Research, Analysis, and Statistics

Ronald PearlmanGeorgetown University Law Center

Larz PearsonIRS, Small Business/Self-Employed

James PecaIRS, Large & Mid-Size Business

Michelle PendzickIRS, Tax Exempt & Government Entities

Kathy PetronchakIRS, Small Business/Self-Employed

Tom PetskaIRS, Research, Analysis, and Statistics

List of Attendees 283

Lois PetzingIRS, Large & Mid-Size Business

David PickersgillIRS, Research, Analysis, and Statistics

Kevin PierceIRS, Research, Analysis, and Statistics

Dean PluegerIRS, Wage & Investment

Alan PlumleyIRS, Research, Analysis, and Statistics

Daniel PorterIRS, Small Business/Self-Employed

Mark PursleyIRS, Wage & Investment

Rajesh RagoobeerIRS, Large & Mid-Size Business

Robin RappaportIRS, Research, Analysis, and Statistics

Howard RaseyIRS, Wage & Investment

Donna ReedIRS, Office of Appeals

E.J. ReedyKauffman Foundation

Cheryl ReidyU.S. Senate Budget Committee

MaryLane RenningerIRS, Research, Analysis, and Statistics

Claude RenshawSaint Mary’s College

Melissa ReynardIRS, Wage & Investment

Tamara RibIRS, Research, Analysis, and Statistics

Mary-Helen RislerIRS, Research, Analysis, and Statistics

Reuben RobinsonIRS, Small Business/Self-Employed

Greg RogozinskiIRS, Office of Appeals

Dwight RowlandIRS, Research, Analysis, and Statistics

Steve RoznerDevelopment Alternatives, Inc.

Scott RutzIRS, Small Business/Self-Employed

Peter SailerIRS, Research, Analysis, and Statistics

LouAnn SandovalIRS, Small Business/Self-Employed

Mark SandsInland Revenue Department, New Zealand

Jeff SchmerlingU.S. Government Accountability Office

Jay SchnappIRS, Wage & Investment

John ScholzFlorida State University

Matthew ScofficIRS, Research, Analysis, and Statistics

Michael SebastianiIRS, Research, Analysis, and Statistics

Don SegalIRS, Small Business/Self-Employed

List of Attendees284

MaryLynn SergentU.S. Government Accountability Office

Ben ShacklefordIRS, Wage & Investment

Mark SharpnackIRS, Office of Appeals

Alex ShojayIRS, Large & Mid-Size Business

Charles ShortIRS, Small Business/Self-Employed

Peter ShortHer Majesty’s Revenue & Customs

Tom ShortU.S. Government Accountability Office

Philip ShropshireTreasury IG for Tax Administration

Maxim ShvedovCongressional Research Service

Karen SlaterIRS, Small Business/Self-Employed

Joel SlemrodUniversity of Michigan

Jeffrey SmithIBM Global Business Services

Davy SparkmanIRS, Criminal Investigation

Joanna StamatiadesU.S. Government Accountability Office

Michael StavrianosASR Analytics, LLC

Scott StilmarIBM Global Business Services

Michael StrudlerIRS, Research, Analysis, and Statistics

Craig SwinfordIRS, Research, Analysis, and Statistics

Gary TakahashiIRS, Large & Mid-Size Business

Keith TaylorIRS, Small Business/Self-Employed

Dennis ThomasIRS Oversight Board

J. Alfredo Tijerina-GuajardoServicio de Administración Tributaria, Mexico

Eric ToderUrban Institute

William TranTreasury IG for Tax Administration

William TrautmanIRS, Large & Mid-Size Business

Caroline TrinkwalderIRS, Small Business/Self-Employed

Alex TurkIRS, Small Business/Self-Employed

Jennifer TurnerIRS, Wage & Investment

Karen TurnerIRS, Taxpayer Advocate Service

Mary TurvilleIRS Oversight Board

Jim UngvarskyU.S. Government Accountability Office

Bobbie VairaIRS, Research, Analysis, and Statistics

List of Attendees 285

Joe VilleneuveIRS, Small Business/Self-Employed

Karen Vlasek-O’ConorU.S. Government Accountability Office

Patty WagnerIRS, Wage & Investment

Van WarmkeTreasury IG for Tax Administration

Mike WeberIRS, Research, Analysis, and Statistics

Robert WeinbergerH&R Block

Leann WeylIRS, Research, Analysis, and Statistics

Elwood WhiteU.S. Government Accountability Office

Jim WhiteU.S. Government Accountability Office

Beanna WhitlockNational Society of Tax Professionals

Scott WieczynskiIRS, Small Business/Self-Employed

Jim WilhelmIRS, Large & Mid-Size Business

Dwayne WilliamsIRS, Wage & Investment

Brianne WilnerIRS, Small Business/Self-Employed

David WilsonGovernment of the District of Columbia

Jeff WilsonIRS, Taxpayer Advocate Service

Don WiltIRS, Small Business/Self-Employed

Neena WinnIRS, Research, Analysis, and Statistics

James WoznyU.S. Government Accountability Office

Jeffrey WraseJoint Economic Committee, U.S. Congress

Libin XuIRS, Research, Analysis, and Statistics

James ZanettiIRS, Small Business/Self-Employed

Luzheng ZhangIRS, Small Business/Self-Employed

Robert ZuraskiGovernment of the District of Columbia