Entity DossierGovernment Body

Internal Revenue Service

Federal agency IRS

pharmacryptoenergyenvironment

Tracked direct giving

Connections

309

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Regulatory Capture Assessment

Regulatory capture is when an agency advances the interests of the industry it oversees (Stigler 1971; Carpenter & Moss 2013). The counts below are records in this tracker that connect outside parties to this agency. They are context for that question, not evidence that capture occurred.

Industry connection records

Opposed / enabled / benefited records

Revolving-door records

Rules issued or proposed

285

Counted over all 309 relationship records for this agency.

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Relationships

Type	Connected To	Details	Source
Issued rule	Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent	IRS issued rule: Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent	Source
Issued rule	Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions	IRS issued rule: Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions	Source
Issued rule	Federal Scholarship Tax Credit	IRS issued rule: Federal Scholarship Tax Credit	Source
Proposed rule	Federal Scholarship Tax Credit	IRS proposed rule: Federal Scholarship Tax Credit	Source
Proposed rule	Trump Accounts	IRS proposed rule: Trump Accounts	Source
Issued rule	Entities Wholly Owned by Indian Tribal Governments	Issued the rule.	Source
Issued rule	Tribal General Welfare Benefits	Issued the rule.	Source
Issued rule	Transparency in Coverage	IRS issued rule: Transparency in Coverage	Source
Issued rule	Estate Tax Closing Letter User Fee Update	Issued the rule.	Source
Issued rule	Transparency in Coverage	IRS issued rule: Transparency in Coverage	Source
Issued rule	Excise Tax on Repurchase of Corporate Stock	Issued the rule.	Source
Issued rule	Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips	Issued the rule.	Source
Issued rule	Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing	Issued the rule.	Source
Shaped policy	Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes; Withdrawal	Withdrew the rulemaking before finalizing it.	Source
Issued rule	Estate Tax Closing Letter User Fee Update	Issued the rule.	Source
Issued rule	Estate Tax Closing Letter User Fee Update	Issued the rule.	Source
Issued rule	Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)	Issued the rule.	Source
Issued rule	Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations	Issued the rule.	Source
Issued rule	Automatic Enrollment Requirements Under Section 414A	Issued the rule.	Source
Issued rule	Source of Income From Cloud Transactions	Issued the rule.	Source
Issued rule	Resolution of Federal Tax Controversies by the Independent Office of Appeals	Issued the rule.	Source
Issued rule	Catch-Up Contributions	Issued the rule.	Source
Issued rule	Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses	Issued the rule.	Source
Issued rule	Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments	Issued the rule.	Source
Issued rule	Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Correction	Issued the rule.	Source
Issued rule	Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity	Issued the rule.	Source
Issued rule	Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity	Issued the rule.	Source
Issued rule	Definition of the Term “Coverage Month” for Computing the Premium Tax Credit	Issued the rule.	Source
Issued rule	Rules for Supervisory Approval of Penalties	Issued the rule.	Source
Issued rule	Substantiation Requirements and Qualified Nonpersonal Use Vehicles; Correction	Issued the rule.	Source
Issued rule	Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit	Issued the rule.	Source
Issued rule	Definition of Energy Property and Rules Applicable to the Energy Credit	Issued the rule.	Source
Issued rule	Definition of the Term “Coverage Month” for Computing the Premium Tax Credit; Hearing Cancellation	Issued the rule.	Source
Issued rule	Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner	Issued the rule.	Source
Issued rule	Recourse Partnership Liabilities and Related Party Rules	Issued the rule.	Source
Issued rule	Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships	Issued the rule.	Source
Issued rule	Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K	Issued the rule.	Source
Issued rule	Advanced Manufacturing Production Credit	Issued the rule.	Source
Issued rule	Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Hearing	Issued the rule.	Source
Issued rule	Modernizing Regulations on Sales of Seized Property	Issued the rule.	Source
Shaped policy	Carryback of Consolidated Net Operating Losses	Repealed or rescinded the rule.	Source
Issued rule	Section 367(d) Rules for Certain Repatriations of Intangible Property	Issued the rule.	Source
Issued rule	Corporate Alternative Minimum Tax Applicable After 2022	Issued the rule.	Source
Issued rule	Transfer of Certain Credits; Correction	Amended an existing rule.	Source
Issued rule	Interest Capitalization Requirements for Improvements to Designated Property; Correction	Issued the rule.	Source
Issued rule	Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit; Correction	Issued the rule.	Source
Issued rule	Required Minimum Distributions+	Issued the rule.	Source
Issued rule	Excise Tax on Repurchase of Corporate Stock; Hearing	Issued the rule.	Source
Issued rule	Identification of Basket Contract Transactions as Listed Transactions	Issued the rule.	Source
Issued rule	Guidance Under Section 1061; Correction	Issued the rule.	Source
Issued rule	Relief Provisions Respecting Timely Allocation of GST Exemption and Certain GST Elections	Issued the rule.	Source
Issued rule	Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property	Issued the rule.	Source
Issued rule	Excise Tax on Repurchase of Corporate Stock-Procedure and Administration	Issued the rule.	Source
Issued rule	Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Correction	Issued the rule.	Source
Issued rule	Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the Census, for Certain Statistical Purposes and Related Activities	Issued the rule.	Source
Issued rule	Requirements for Type I and Type III Supporting Organizations; Correction	Issued the rule.	Source
Issued rule	Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property; Correction	Issued the rule.	Source
Issued rule	Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales; Revocation	IRS issued rule: Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales; Revocation	Source
Proposed rule	Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures	IRS proposed rule: Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures	Source
Issued rule	Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales	IRS issued rule: Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales	Source
Proposed rule	Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property	IRS proposed rule: Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property	Source
Issued rule	Advanced Manufacturing Investment Credit	IRS issued rule: Advanced Manufacturing Investment Credit	Source
Issued rule	Definition of Energy Property and Rules Applicable to the Energy Credit; Hearing	Issued the rule.	Source
Proposed rule	Clean Electricity Production Credit and Clean Electricity Investment Credit	IRS proposed rule: Clean Electricity Production Credit and Clean Electricity Investment Credit	Source
Proposed rule	Enhancing Coverage of Preventive Services under the Affordable Care Act	IRS proposed rule: Enhancing Coverage of Preventive Services under the Affordable Care Act	Source
Issued rule	Procedure and Administration	Issued the rule.	Source
Issued rule	Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions	Issued the rule.	Source
Shaped policy	Income of Foreign Governments and of International Organizations	Withdrew the rulemaking before finalizing it.	Source
Issued rule	Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel	Issued the rule.	Source
Issued rule	Enrolled Agent Special Enrollment Examination User Fee Update	Issued the rule.	Source
Issued rule	Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips	Issued the rule.	Source
Issued rule	Excise Tax on Remittance Transfers	Issued the rule.	Source
Issued rule	Preparer Tax Identification Number (PTIN) User Fee Update; Hearing	Issued the rule.	Source
Issued rule	Substantiation Requirements and Qualified Nonpersonal Use Vehicles	Issued the rule.	Source
Issued rule	Guidance on Tax-Exempt Refunding Bonds	Issued the rule.	Source
Issued rule	Trump Accounts	Issued the rule.	Source
Issued rule	Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers	Issued the rule.	Source
Issued rule	Bad Debt Deductions for Regulated Financial Companies and Members of Regulated Financial Groups	Issued the rule.	Source
Issued rule	Additional Guidance on Low-Income Communities Bonus Credit Program; Correction	Issued the rule.	Source
Issued rule	Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property	Issued the rule.	Source
Issued rule	Section 45X Advanced Manufacturing Production Credit	Issued the rule.	Source
Proposed rule	Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions	IRS proposed rule: Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions	Source
Issued rule	Requirements for Type I and Type III Supporting Organizations; Correction	Issued the rule.	Source
Issued rule	User Fees Relating to Enrolled Actuaries; Correction	Issued the rule.	Source
Issued rule	Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966	Issued the rule.	Source
Issued rule	Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions	Issued the rule.	Source
Issued rule	Federal Independent Dispute Resolution Operations	Issued the rule.	Source
Issued rule	Additional Guidance on Low-Income Communities Bonus Credit Program	Issued the rule.	Source
Issued rule	User Fees Relating to Enrolled Actuaries	Issued the rule.	Source
Issued rule	Requirements for Type I and Type III Supporting Organizations	Issued the rule.	Source
Issued rule	Preparer Tax Identification Number (PTIN) User Fee Update	Issued the rule.	Source
Issued rule	Superfund Chemical Taxes; Hearing	Issued the rule.	Source
Issued rule	Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges	Issued the rule.	Source
Issued rule	Additional Guidance on Low-Income Communities Bonus Credit Program	Issued the rule.	Source
Issued rule	Requirements Related to the Mental Health Parity and Addiction Equity Act	Issued the rule.	Source
Issued rule	Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction	Amended an existing rule.	Source
Issued rule	Identification of Monetized Installment Sale Transactions as Listed Transactions	Issued the rule.	Source
Issued rule	Use of Forfeitures in Qualified Retirement Plans	Issued the rule.	Source
Issued rule	Electronic-Filing Requirements for Specified Returns and Other Documents; Correction	Amended an existing rule.	Source
Issued rule	Elective Payment of Advanced Manufacturing Investment Credit	Issued the rule.	Source
Employs	John Gibbons III	Chief of Staff - Commissioner, Internal Revenue Service (non-career Senior Executive Service)	Source
Employs	Frank Bisignano (Social Security Administration)	Chief Executive Officer, Internal Revenue Service (non-career Senior Executive Service, acting)	Source
Employs	Todd Newnam (Department of the Treasury)	Chief Financial Officer, Internal Revenue Service, Internal Revenue Service (non-career Senior Executive Service)	Source
Employs	Gary Shapley	Deputy Chief, Criminal Investigation, Internal Revenue Service (non-career Senior Executive Service)	Source