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