Posts Tagged "Paula Calimafde"


The Small Business Council of America calls for Congress to place an immediate moratorium on the assessment and collection of the IRC Section 6707A penalty until the statute can be thoroughly reviewed and recommendations can be made to carry out the intention of Congress without the disproportionate and probable unconstitutional impact of current law on small businesses and their owners. The National Taxpayer Advocate 2008 Annual...

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Comments Submitted to the United States Senate Committee on Finance April 3, 2008 Prepared by Paula A. Calimafde Esq. Chair of the Small Business Council of America The Small Business Council of America (SBCA) appreciates the opportunity to submit our comments to the Senate Finance Committee’s April 3, 2008, hearing titled “Thinking Outside the Box.” The SBCA is a national nonprofit organization which represents the interests of...

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The views expressed in this chapter are strictly those of the authors. This article is published as Chapter 15 in “New York University Review of Employee Benefits and Executive Compensation.” Copyright © 2002, by New York University. All rights reserved. The article is reprinted here with the permission of the publisher, Matthew Bender & Co., Inc. § 1.01 SMALL BUSINESS AND THE CAFETERIA PLAN The health care situation...

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