E. CLAY SHAW, JR., Florida

NANCY L. JOHNSON, Connecticut

WALLY HERGER, California

JIM MCCRERY, Louisiana

DAVE CAMP, Michigan

JIM RAMSTAD, Minnesota

JIM NUSSLE, Iowa

SAM JOHNSON, Texas

PHIL ENGLISH, Pennsylvania

J.D. HAYWORTH, Arizona

JERRY WELLER, Illinois

KENNY C. HULSHOF, Missouri

RON LEWIS, Kentucky

MARK FOLEY, Florida

KEVIN BRADY, Texas

THOMAS M. REYNOLDS, New York

PAUL RYAN, Wisconsin

ERIC CANTOR, Virginia

JOHN LINDER, Georgia

BOB BEAUPREZ, Colorado

MELISSA A. HART, Pennsylvania

CHRIS CHOCOLA, Indiana

DEVIN NUNES, California

CHARLES B. RANGEL, New York

FORTNEY PETE STARK, California

SANDER M. LEVIN, Michigan

BENJAMIN L. CARDIN, Maryland

JIM MCDERMOTT, Washington

JOHN LEWIS, Georgia

RICHARD E. NEAL, Massachusetts

MICHAEL R. MCNULTY, New York

JOHN S. TANNER, Tennessee

XAVIER BECERRA, California

LLOYD DOGGETT, Texas

EARL POMEROY, North Dakota

STEPHANIE TUBBS JONES, Ohio

MIKE THOMPSON, California

JOHN B. LARSON, Connecticut

RAHM EMANUEL, Illinois

ALLISON H. GILES, Chief of Staff

JANICE MAYS, Minority Chief Counsel

SUBCOMMITTEE ON SELECT REVENUE MEASURES

DAVE CAMP, Michigan, Chairman

JERRY WELLER, Illinois
MARK FOLEY, Florida

THOMAS M. REYNOLDS, New York

ERIC CANTOR, Virginia

JOHN LINDER, Georgia
MELISSA A. HART, Pennsylvania
CHRIS CHOCOLA, Indiana

MICHAEL R. MCNULTY, New York
LLOYD DOGGETT, Texas
STEPHANIE TUBBS JONES, Ohio
MIKE THOMPSON, California
JOHN B. LARSON, Connecticut

Pursuant to clause 2(e)(4) of Rule XI of the Rules of the House, public hearing records
of the Committee on Ways and Means are also published in electronic form. The printed
hearing record remains the official version. Because electronic submissions are used to
prepare both printed and electronic versions of the hearing record, the process of converting
between various electronic formats may introduce unintentional errors or omissions. Such occur-
rences are inherent in the current publication process and should diminish as the process
is further refined.

CONTENTS

Page

2

Advisory of June 22, 2006 announcing the hearing

WITNESSES

James Toupin, General Counsel, U.S. Patent and Trademark Office

The Honorable Mark Everson, Commissioner, Internal Revenue Service

Richard S. Gruner, Professor of Law, Whittier Law School, Costa Mesa,

California

Ellen Aprill, Associate Dean of Academic Programs, Professor of Law, and

John E. Anderson, Chair in Tax Law, Loyola Law School, Los Angeles,

California

Dennis I. Belcher, Partner, McGuireWoods LLP, Richmond, Virginia

SUBMISSIONS FOR THE RECORD

Gavalis, Albert, Graf Repetti & Co., Llp, New York, NY, statement and.

attachment

Schreiner, Stephen, Hunton & Williams Llp, statement

iii