H.R. 2676 · 105th Congress · enacted
Internal Revenue Service Restructuring and Reform Act of 1998
Became Public Law No: 105-206.
Latest official action 1998-07-22 · Enacted
The bill, briefly
TABLE OF CONTENTS: Title I: Reorganization of Structure and Management of the Internal Revenue Service Subtitle A: Reorganization of the Internal Revenue Service Subtitle B: Executive Branch Governance and Senior Management Subtitle C: Personnel Flexibilities Title II: Electronic Filing Title III: Taxpayer Protection and Rights Subtitle A: Burden of Proof Subtitle B: Proceedings by Taxpayers Subtitle C: Relief for Innocent Spouses and for Taxpayers Unable to Manage Their Financial Affairs Due to Disabilities Subtitle D: Provisions Relating To Interest and Penalties Subtitle E: Protections for Taxpayers Subject to Audit or Collection Activities Subtitle F: Disclosures to Taxpayers Subtitle G: Low-Income Taxpayer Clinics Subtitle H: Other Matters Subtitle I: Studies Title IV: Congressional Accountability for the Internal Revenue Service Title V: Revenue Provisions Title VI: Technical Corrections Internal Revenue Service Restructuring and Reform Act of 1998 - Title I: Reorganization of Structure and Management of the Internal Revenue Service - Subtitle A: Reorganization of the Internal Revenue Service - Directs the Commissioner of the Internal Revenue Service to develop and implement a plan to reorganize the Internal Revenue Service (IRS) which shall: (1) supersede any organization or reorganization of the IRS based on any statute or reorganization plan applicable on the effective…
Congressional Research Service · 1998-05-07
Who reported lobbying on this bill?
Amount spent specifically on this bill: not disclosed
The reports below name this bill and disclose an organization’s overall lobbying expenses or a firm’s client income for the period. They can cover many bills and issues. These amounts are not payments to the bill or its politicians.
No matching lobbying report is imported yet. This is not evidence that no lobbying occurred.
2,409 latest lobbying reports imported. Some source imports are still in progress.
Politicians behind the bill
Sponsors and cosponsors from the official source, limited to members currently in office. Campaign amounts are cycle-wide and are not payments for this bill.
Cosponsor
Brad Sherman
House · CA District 32 · Democratic
$783,494PAC receipts · 2025–2026
Cosponsor
Adam Smith
House · WA District 9 · Democratic
$622,700PAC receipts · 2025–2026
Cosponsor
Ken Calvert
House · CA District 41 · Republican
$1,249,056PAC receipts · 2025–2026
Cosponsor
John Thune
Senate · SD · Republican
$857,250PAC receipts · 2025–2026
Cosponsor
Robert B. Aderholt
House · AL District 4 · Republican
$510,272PAC receipts · 2025–2026
43 of 43 source cosponsor records retrieved; only current officials and unwithdrawn sponsorships appear.
PAC donors to the listed sponsors
These are all-cycle contributions to the listed sponsors’ and cosponsors’ campaigns. FEC does not attribute them to this bill. A donation plus sponsorship does not establish why a politician acted.
DELOITTE POLITICAL ACTION COMMITTEE$35,000
Brad Sherman · Cosponsor · $10,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $5,000
Robert B. Aderholt · Cosponsor · $10,000
Official PAC recordLOCKHEED MARTIN CORPORATION EMPLOYEES' POLITICAL ACTION COMMITTEE$34,000
Brad Sherman · Cosponsor · $4,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $10,000
Official PAC recordL3HARRIS TECHNOLOGIES, INC. PAC$32,500
Brad Sherman · Cosponsor · $10,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
John Thune · Cosponsor · $2,500
Official PAC recordHONEYWELL INTERNATIONAL INC. TECHNOLOGIES PUBLIC AFFAIRS COUNCIL (HONPAC)$30,500
Brad Sherman · Cosponsor · $8,500
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $2,000
Official PAC recordAMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE$30,000
Brad Sherman · Cosponsor · $10,000
Adam Smith · Cosponsor · $5,000
Ken Calvert · Cosponsor · $5,000
Robert B. Aderholt · Cosponsor · $10,000
Official PAC recordBLUE ORIGIN LLC POLITICAL ACTION COMMITTEE (BLUE ORIGIN PAC)$30,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $10,000
Official PAC recordEMPLOYEES OF NORTHROP GRUMMAN CORPORATION PAC$30,000
Brad Sherman · Cosponsor · $2,500
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $7,500
Official PAC recordMOTOROLA SOLUTIONS, INC. POLITICAL ACTION COMMITTEE$30,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $10,000
Official PAC recordPARSONS CORPORATION POLITICAL ACTION COMMITTEE$29,000
Adam Smith · Cosponsor · $7,500
Ken Calvert · Cosponsor · $8,000
John Thune · Cosponsor · $3,500
Robert B. Aderholt · Cosponsor · $10,000
Official PAC recordEMPLOYEES OF RTX CORPORATION POLITICAL ACTION COMMITTEE$28,500
Brad Sherman · Cosponsor · $2,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
John Thune · Cosponsor · $3,500
Robert B. Aderholt · Cosponsor · $3,000
Official PAC recordGENERAL ATOMICS POLITICAL ACTION COMMITTEE$27,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $7,000
Official PAC recordGENERAL ELECTRIC COMPANY AEROSPACE EMPLOYEE POLITICAL ACTION COMMITTEE (GE AEROSPACE PAC)$27,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
John Thune · Cosponsor · $5,000
Robert B. Aderholt · Cosponsor · $2,000
Official PAC recordLEIDOS INC. POLITICAL ACTION COMMITTEE$26,000
Adam Smith · Cosponsor · $7,000
Ken Calvert · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $9,000
Official PAC recordTHE BOEING COMPANY PAC$26,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $9,000
Robert B. Aderholt · Cosponsor · $7,000
Official PAC recordMORTGAGE BANKERS ASSOCIATION POLITICAL ACTION COMMITTEE (MORPAC)$25,750
AMERICAN COUNCIL OF ENGINEERING COMPANIES (ACEC/PAC)$25,500
Brad Sherman · Cosponsor · $2,500
Adam Smith · Cosponsor · $5,000
Ken Calvert · Cosponsor · $2,500
John Thune · Cosponsor · $13,000
Robert B. Aderholt · Cosponsor · $2,500
Official PAC recordGENERAL DYNAMICS CORPORATION POLITICAL ACTION COMMITTEE (GENERAL DYNAMICS EMPLOYEE PAC)$25,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $5,000
Official PAC recordAMERICAN BANKERS ASSOCIATION PAC (BANKPAC)$24,500
Brad Sherman · Cosponsor · $9,500
Adam Smith · Cosponsor · $2,500
Ken Calvert · Cosponsor · $2,500
Robert B. Aderholt · Cosponsor · $10,000
Official PAC recordAMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE POLITICAL ACTION COMMITTEE$23,978
Brad Sherman · Cosponsor · $5,494
Adam Smith · Cosponsor · $4,994
Ken Calvert · Cosponsor · $8,496
Robert B. Aderholt · Cosponsor · $4,994
Official PAC recordBAKER DONELSON BEARMAN CALDWELL & BERKOWITZ PC PAC$22,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $2,000
Official PAC recordAIRBUS AMERICAS, INC. POLITICAL ACTION COMMITTEE$21,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $1,000
Official PAC recordBAE SYSTEMS INC. POLITICAL ACTION COMMITTEE (BAE SYSTEMS USA PAC)$21,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $1,000
Official PAC recordBWX TECHNOLOGIES, INC POLITICAL ACTION COMMITTEE$21,000
Adam Smith · Cosponsor · $1,000
Ken Calvert · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $10,000
Official PAC recordTEXTRON INC. POLITICAL ACTION COMMITTEE$21,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $1,000
Official PAC recordAMENTUM HOLDINGS, INC. PAC (AMENTUM PAC)$20,000
Adam Smith · Cosponsor · $10,000
Ken Calvert · Cosponsor · $6,500
Robert B. Aderholt · Cosponsor · $3,500
Official PAC recordAMERICAN CRYSTAL SUGAR COMPANY POLITICAL ACTION COMMITTEE$20,000
Brad Sherman · Cosponsor · $10,000
John Thune · Cosponsor · $5,000
Robert B. Aderholt · Cosponsor · $5,000
Official PAC recordAMERICAN FEDERATION OF STATE COUNTY & MUNICIPAL EMPLOYEES P E O P L E$20,000
ERNST & YOUNG POLITICAL ACTION COMMITTEE$20,000
Brad Sherman · Cosponsor · $10,000
Adam Smith · Cosponsor · $5,000
Ken Calvert · Cosponsor · $5,000
Official PAC recordLABORERS' INTERNATIONAL UNION OF NORTH AMERICA (LIUNA) PAC$20,000
MACHINISTS NON PARTISAN POLITICAL LEAGUE OF THE INTERNATIONAL ASSOCIATION OF MACHINISTS & AEROSPACE WORKERS$20,000
MODERN TECHNOLOGY SOLUTIONS, INC. (MTSI) LEADERS FOR ENDURING SOLUTIONS$20,000
MORGAN STANLEY POLITICAL ACTION COMMITTEE$20,000
REGIONS FINANCIAL CORPORATION POLITICAL ACTION COMMITTEE$20,000
THE FARM CREDIT COUNCIL POLITICAL ACTION COMMITTEE$20,000
VERIZON COMMUNICATIONS, INC. POLITICAL ACTION COMMITTEE (VERIZON PAC)$19,500
Adam Smith · Cosponsor · $7,500
Ken Calvert · Cosponsor · $1,000
John Thune · Cosponsor · $10,000
Robert B. Aderholt · Cosponsor · $1,000
Official PAC recordBOOZ ALLEN HAMILTON INC. PAC (BOOZ ALLEN PAC)$19,000
CONSERVATIVE OPPORTUNITY LEADERSHIP AND ENTERPRISE PAC$18,500
INTERNATIONAL ASSOCIATION OF FIREFIGHTERS INTERESTED IN REGISTRATION AND EDUCATION PAC$17,500
NATIONAL ASSOCIATION OF REALTORS POLITICAL ACTION COMMITTEE$17,000
Brad Sherman · Cosponsor · $5,000
Adam Smith · Cosponsor · $5,000
Ken Calvert · Cosponsor · $2,000
Robert B. Aderholt · Cosponsor · $5,000
Official PAC recordNORPAC$17,000
The largest 40 donor totals appear here. Open each politician for their complete, paginated PAC donor list.
What happened after enactment?
Dated agency-reported implementation and uptake measures are shown with their scope. They do not by themselves establish causal success. If no evidence is listed, the outcome is not established.
Measured outcome: not established
Enactment alone does not show whether a law improved its intended outcome. We need a dated evaluation, observed result or verified implementation record before claiming success or failure.