SUBCOMMITTEE ON PRIVATE RETIREMENT OF THE COMMITTEE ON FINANCE ONE HUNDRED SECOND CONGRESS For sale by the U.S. Government Printing Office Superintendent of Documents, Congressional Sales Office, Washington, DC 20402 ISBN 0-16-038797-3 KF26 CONTENTS Lovelady, John, Assistant Director, General Accounting Office, Tax Policy PUBLIC WITNESSES Portillo, Ramon, accompanied by his counsel, David Leeper, and Ramon Leeper, David, counsel for Ramon Portillo Goldstein, Benson S., manager, Tax Policy Center, U.S. Chamber of Com- McCormally, Timothy J., tax counsel, Tax Executive Institute, Washington, 16 Keating, David L., executive vice president, accompanied by Jack Wade, board of advisors, National Taxpayers Union, Washington, DC Desfosses, Paul J., president, National Coalition of IRS Whistleblowers, Peterson, Shirley, D., Commissioner, Internal Revenue Service, Washington, DC, accompanied by David Blattner, Chief Operations Officer; and Michael Goldberg, Fred T., Jr., Assistant Secretary for Tax Policy, Department of |