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![handle is hein.usccsset/usconset50506 and id is 1 raw text is: AUT-ENTICATED
US. GOVERNMENT
INFORMATION
GP
110TH CONGRESS REPORT
1st Session HOUSE OF REPRESENTATIVES 110-281
TAX COLLECTION RESPONSIBILITY ACT OF 2007
JULY 31, 2007.-Committed to the Committee of the Whole House on the State of
the Union and ordered to be printed
Mr. RANGEL, from the Committee on Ways and Means,
submitted the following
REPORT
together with
DISSENTING VIEWS
[To accompany H.R. 3056]
[Including cost estimate of the Congressional Budget Office]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 3056) to amend the Internal Revenue Code of 1986 to re-
peal the authority of the Internal Revenue Service to use private
debt collection companies, to delay implementation of withholding
taxes on government contractors, to revise the tax rules on expa-
triation, and for other purposes, having considered the same, report
favorably thereon with an amendment and recommend that the bill
as amended do pass.
The amendment is as follows:
Strike all after the enacting clause and insert the following:
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE; TABLE OF CONTENTS.
(a) SHORT TITLE.-This Act may be cited as the Tax Collection Responsibility Act
of 2007.
(b) AMENDMENT OF 1986 CODE.-Except as otherwise expressly provided, when-
ever in this Act an amendment or repeal is expressed in terms of an amendment
to, or repeal of, a section or other provision, the reference shall be considered to be
made to a section or other provision of the Internal Revenue Code of 1986.
(c) TABLE OF CONTENTS.-The table of contents of this Act is as follows:
Sec. 1. Short title; amendment of 1986 Code; table of contents.
Sec. 2. Repeal of authority to enter into private debt collection contracts.
Sec. 3. Delay of application of withholding requirement on certain governmental payments for goods and serv-
ices.
Sec. 4. Clarification of entitlement of Virgin Islands residents to protections of limitations on assessment and
collection of tax.
Sec. 5. Revision of tax rules on expatriation.
Sec. 6. Repeal of suspension of certain penalties and interest.
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