DEPARTMENT OF THE TREASURY WASHINGTON, D.C. June 7, 2019 Sara Kaiser Creighton Elizabeth France John E. Bies American Oversight 1030 15th Street NW, Suite B255 Washington, DC 20005 foia@americanoversight.org VIA EMAIL Re: American Oversight v. U.S. Department of the Treasury, 17-cv-2078-RBW (D.D.C.): Treasury June 7, 2019 discretionary release Counsel: This letter describes the June 7, 2019 discretionary production from the U.S. Department of the Treasury (Treasury) in the above-referenced Freedom of Information Act litigation. After a careful review of materials identified in response to American Oversight’s Congressional Communications FOIA Request, 2017-08-121, Treasury has determined that additional portions of the enclosed 18 documents previously withheld in part under Exemption 5 are appropriate candidates for discretionary release under the FOIA. The documents retain their original Bates numbers for ease of reference. Please note that portions of these documents are still withheld pursuant to Exemption 6 of the FOIA. If you have any questions concerning this production or a related matter, please contact Rebecca Kopplin, U.S. Department of Justice, at (202) 514-3953. Sincerely, Ryan Law Office of Privacy, Transparency, and Records U.S. Department of the Treasury A\11 f C,I N pVERSIGHT Re: Tax Polic From: "Kowalski, Daniel" <"/o=ustreasury/ou=exchange administrative group (fydibohf23spdlt)/cn=recipients/cn=cf6b4ee371 0f422fbceecb0020766838-kowalski, To: "Callas, George" Date: Sat, 04 Mar 2017 20:07:21 -0500 dan"> OK. It will likely be after 3. I'll give you an exact time no later than Tuesday . From: Callas, George Date: March 4, 2017 at 7:54:14 PM EST To: Kowalski, Daniel Subject: Re: Tax Policy I'm free until 11 :30 and then after 3. From: " Daniel. Kowalski@treasury.gov " Date: Saturday, March 4, 2017 at 4:38 PM To: George Subject: Re: Tax Policy Absolutely. From: Callas, George Date: March 4, 2017 at 4:28:38 PM EST To: Kowalski, Daniel Subject: Re: Tax Policy I'm sure I can make something work. I'd also like to loop in Barbara Angus from ways and means. Is that ok with you? On Mar 4, 2017, at 12:56 PM, "Daniel.Kowalski@treasury.gov " < Daniel.Kowalski@treasury.gov > wrote: Thanks Austin. George, I'm trying to get a group together this week. I've talked to Prater, so you may here from him as well. Would Wednesday work? Give me a call when you can at the desk number below, or my cell b(6) From: Smythe, Austin Cc: Kowalski, Daniel Subject: RE: Tax Policy > Geore/Dan : Effort to connect you two. AMrHICAN PVERSIGHT TREAS-17-0313-K-000001 From: Kowalski, Dan (Budget} [mailto:Dan Kowalski@budget.senate.gov Sent: Thursday, March 02, 2017 10:35 AM To: Smythe, Austin Cc: daniel.kowalski@treasury.gov Subject: Tax Policy ] Hi Austin, I moved over to Treasury yesterday. I'm working the tax reform issue out of the Secretary's office. It's a good gig, and one where I think I can make a difference, bringing some Congressional experience over to this part of the Executive Branch. I was tasked yesterday with starting a conversation about the taxation of pass-through entities. Who would you recommend I reach out to, and can you provide me with contact information? I've included my Treasury email on the cc line. My phone is b(6) the email up). (but I have to set Thanks, Dan Sent from my BlackBerry 10 smartphone on the Verizon Wireless 4G LTE network. AMrHICAN PVERSIGHT TREAS-17-0313-K-000002 RE: Pass-throu h workin From: "Prater, Mark (Finance)" To: "Kowalski, Daniel" Date: Mon, 06 Mar 2017 10:42:00 -0500 Hey Dan, I talked with Barbara on Friday after we met and yesterday. She was going to check in with David Stewart on the logistics. Barbara said they may be marking up ACA repeal Wednesday, so that will put their tax team out-of-pocket. We can go Wednesday, but would want it to work for W+M. Dems will keep them in markup for a long day Wednesday. From: Daniel .Kowa lski@treasury.gov [ma i lto:Da n iel .Kowa lski@treasury.gov] Sent: Monday, March 06, 2017 10:35 AM To: Prater, Mark (Finance} Subject: Pass-through working group Through Austin Symthe, I got in touch with George Callas over the weekend about scheduling a meeting for Wednesday on pass-th roughs. He is available after 3 pm, and will loop in Barbara Angus. I told George you may be getting in touch with him as well. Would 4:00 Wednesday work for you and your team? If so, I will work on getting a room at that time. Thanks Dan Desk phone: Gov't cell: - b(6) AMrHICAN PVERSIGHT TREAS-17-0313-K-000003 House/Senate/Treasury Meeting Where: Capitol S-124 When: Fri Mar 10 15:00:00 2017 (America/New_ York) Until: Fri Mar 10 16:00:00 2017 (America/New_York) Organiser: "Beaver, Sam (Finance)" Required Attendees: "Beaver, Sam (Finance)" "Dunn, Brendan (McConnell)" "Kowalski, Daniel" barbara.angus@mail.house.gov "Prater, Mark (Finance)" george.callas@mail.house.gov "Acuna, Jennifer (Finance)" "Oman, Eric (Finance)" We will be meeting to discuss options for providing appropriate preferential tax treatment for pass-through income AMrHICAN PVERSIGHT TREAS-17-0313-K-000004 Re: Meet Thursda or Frida ? From: "Callas, George" To: "Beaver, Sam (Finance)" Cc: "Angus, Barbara" , "Dunn, Brendan (McConnell)" , "Kowalski, Daniel" , "Prater, Mark (Finance)" Date: Tue, 07 Mar 2017 15:06:23 -0500 Tie a bow around it. On Mar 7, 2017, at 1:50 PM, Beaver, Sam (Finance) wrote: Correct - you should have just received a calendar S124 invite a little while ago. Friday at 3pm in Sent from my Verizon, Samsung Galaxy smartphone -------- Original message -------From: "Angus, Barbara" < Barbara.Angus@mail.house.gov > Date: 3/7/17 1 :42 PM (GMT-05:00) To: "Dunn, Brendan (McConnell)" < Brendan Dunn@mcconnell.senate.gov >, Daniel.Kowalski@treasury.gov Cc: "Beaver, Sam (Finance)" , "Prater, Mark (Finance)" < Mark Prater@finance.senate.gov >, "Callas, George" < George.Callas@mail.house.gov > Subject: RE: Meet Thursday or Friday? Just to confirm. We're at 3pm Friday, right?! Barbara M. Angus Chief Tax Counsel Committee on Ways and Means b(6) From: Dunn, Brendan (McConnell} [mailto:Brendan Dunn@mcconnell.senate.gov ] Sent: March 7, 2017 1:14 PM To: Daniel.Kowalski@treasury.gov Cc: Beaver, Sam (Finance} ; Angus, Barbara ; Prater, Mark (Finance} Subject: Re: Meet Thursday or Friday? >; Done Sent from my iPhone On Mar 7, 2017, at 1:06 PM, " Daniel.Kowalski@treasury.gov wrote: " Fine with me. AMrHICAN PVERSIGHT TREAS-17-0313-K-000005 From: Beaver, Sam (Finance} [mailto:Sam Beaver@finance.senate.gov ] Sent: Tuesday, March 07, 2017 12:59 PM To: Angus, Barbara ; Dunn, Brendan (McConnell} ; Prater, Mark (Finance} Cc: Kowalski, Daniel ; Callas, George Subject: RE: Meet Thursday or Friday? 3pm works for Senate Finance. If that works for others, we can get 5-124. From: Angus, Barbara [mailto:Barbara.Angus@mail.house.gov ] Sent: Tuesday, March 07, 2017 12:40 PM To: Beaver, Sam (Finance} ; Dunn, Brendan (McConnell} ; Prater, Mark (Finance} Cc: Daniel.Kowalski@treasury.gov ; Callas, George Would 3 work? -- Original Message -- Subject: RE: Meet Thursday or Friday? From: "Beaver, Sam (Finance)" Date: Mar 7, 2017, 12:27 PM To: "Dunn, Brendan (McConnell)" ,"Prater, Mark (Finance)" SFC has weekly staff meeting but we could make 2pm work. From: Dunn, Brendan (McConnell} Sent: Tuesday, March 07, 2017 12:22 PM To: Prater, Mark (Finance} Cc: Daniel .Kowa lski@treasury.gov ; Barbara .Angus@ma ii .house.gov ; George.Callas@mail.house.gov ; Beaver, Sam (Finance} Subject: Re: Meet Thursday or Friday? 2? Sent from my iPhone On Mar 7, 2017, at 12:13 PM, Prater, Mark (Finance} SFCcan make that work. From: Dan iel.Kowa lski@treasury.gov [ma ilto:Da n iel .Kowa lski@treasury.gov ] Sent: Tuesday, March 07, 2017 12:12 PM AMERICAN PVERSIGHT TREAS-17-0313-K-000006 To: Dunn, Brendan (McConnell} ; Barbara.Angus@mail.house.gov ; George.Callas@mail.house.gov ; Beaver, Sam (Finance} ; Prater, Mark (Finance} Subject: RE: Meet Thursday or Friday? Nothing like a Friday afternoon with me. meeting to talk about tax policy. 4 on Friday is fine I would suggest we have it over on the hill. I would bring a couple of people from OTA as well. From: Dunn, Brendan (McConnell} [mailto:Brendan Dunn@mcconnell.senate.gov Sent: Tuesday, March 07, 2017 12:04 PM To: Kowalski, Daniel ; Barbara.Angus@mail.house.gov ; George.Callas@mail.house.gov ; Beaver, Sam (Finance} ; Prater, Mark (Finance} Subject: RE: Meet Thursday or Friday? ] We were talking Thursday. Now I think we are talking Friday. Brendan M. Dunn Policy Advisor and Counsel Office of the Senate Majority Leader b(6) (desk) (mobile) nn@mcconnell.senate.gov From: Daniel .Kawa lski@treasury.gov [ma ilto :Daniel .Kawa lski@treasury.gov ] Sent: Tuesday, March 07, 2017 12:03 PM To: Barbara.Angus@mail.house.gov ; Dunn, Brendan (McConnell} ; George.Callas@mail.house.gov ; Beaver, Sam (Finance} ; Prater, Mark (Finance} Subject: RE: Meet Thursday or Friday? I thought we were talking about Thursday. From: Angus, Barbara [mailto:Barbara.Angus@mail.house.gov ] Sent: Tuesday, March 07, 2017 11:45 AM To: 'Dunn, Brendan (McConnell}' ; Beaver, Sam (Finance} ; Prater, Mark (Finance} ; Kowalski, Daniel Subject: RE: Meet Thursday or Friday? >; Callas, That works. We're talking Friday, right? Barbara M. Angus Chief Tax Counsel Committee on Ways and Means b(6) AMERICAN PVERSIGHT TREAS-17-0313-K-000007 From: Dunn, Brendan (McConnell) [mailto:Brendan Dun n@mcconnell .senate.gov ] Sent: March 7, 2017 11:26 AM To: Callas, George ; Beaver, Sam (Finance) ; Prater, Mark (Finance) ; Daniel.Kowalski@treasury.gov ; Angus, Barbara Subject: RE: Meet Thursday or Friday? 2 pm does not work. Can we do later in the afternoon? 4 pm? Brendan M. Dunn Policy Advisor and Counsel Office of the Senate Majority Leader b(6) desk) mobile) Brendan Dunn@mcconnell.senate.gov From: Callas, George [mailto:George.Callas@mail.house.gov ] Sent: Tuesday, March 07, 2017 10:11 AM To: Beaver, Sam (Finance) ; Prater, Mark (Finance) ; Daniel.Kowalski@treasury.gov ; Dunn, Brendan (McConnell) ; Angus, Barbara Subject: RE: Meet Thursday or Friday? Adding Barbara. 2pm works well for me. From: Beaver, Sam (Finance) [mailto:Sam Beaver@finance.senate.gov Sent: Tuesday, March 07, 2017 10:08 AM To: Prater, Mark (Finance) ; Daniel.Kowalski@treasury.gov ; Callas, George ; Dunn, Brendan (McConnell) Subject: RE: Meet Thursday or Friday? ] Also looping Brendan Dunn. 2pm works for Senate Finance, I can also work with our clerks to secure S-124 in the Capitol if need be. -Sam From: Prater, Mark (Finance) Sent: Tuesday, March 07, 2017 10:01 AM To: Daniel.Kowalski@treasury .gov ; George.Cal las@mail.house.gov Cc: Beaver, Sam (Finance) Subject: RE: Meet Thursday or Friday? Sam can help organize on our end. From: Prater, Mark (Finance) Sent: Tuesday, March 07, 2017 9:11 AM To: Daniel.Kowalski@treasury.gov ; George.Cal las@mail.house.gov Subject: RE: Meet Thursday or Friday? AMERICAN PVERSIGHT TREAS-17-0313-K-000008 Thanks, Dan. How about 2 p.m.? Sent from my Verizon, Samsung Galaxy smartphone --Original message --From: Daniel.Kowalski@treasury.gov Date: 3/6/17 5:56 PM (GMT-05:00) To: "Prater, Mark (Finance)" , George. Callas@mail.house.gov Subject: Meet Thursday or Friday? I understand that the Ways and Means Committee is going to be marking up the Obamacare reconciliation bill on Wednesday, so I don't think we will be able to start a conversation about issues surrounding the taxation of passthrough entities on that day like we had discussed. Would Thursday be a possibility? Right now I'm open after 10:30 am, so it's an easy day for me to meet. Friday is a little more full, but later in the afternoon would work. I'm happy to host at Treasury, but attendees will need to get us the name on the ID, date of birth, social security number, and citizenship of each person who comes down here 24 hours in advance of the meeting. Let's try to set a time for this. What works for you? Dan AMERICAN PVERSIGHT TREAS-17-0313-K-000009 FW: House/Senate/Treasury Meeting Where: Capitol S-124 When: Fri Mar 10 15:00:00 2017 (America/New_ York) Until: Fri Mar 10 16:00:00 2017 (America/New_York) Organiser: "Beaver, Sam (Finance)" Required Attendees: "Beaver, Sam (Finance)" "West, Thomas" "Mackie, James Ill" "Lim, Katherine" ''Vallabhaneni, Krishna" "Berk, Ari" "Borosh, Ossie" "Prisinzano, Richard" "Dunn, Brendan (McConnell)" "Kowalski, Daniel" barbara.angus@mail.house.gov "Prater, Mark (Finance)" george.callas@mail.house.gov "Acuna, Jennifer (Finance)" "Oman, Eric (Finance)" Optional Attendee: "Muzinich, Justin" -----Original Appointment----From: Beaver, Sam (Finance) [mailto:Sam_Beaver@finance.senate.gov] Sent: Tuesday, March 07, 2017 1:26 PM To: Beaver, Sam (Finance); Dunn, Brendan (McConnell); Kowalski, Daniel; Barbara.Angus@mail.house.gov; Prater, Mark (Finance); George.Callas@mail.house.gov; Acuna, Jennifer (Finance); Oman, Eric (Finance) Subject: House/Senate/Treasury Meeting When: Friday, March 10, 2017 3:00 PM-4:00 PM (UTC-05:00) Eastern Time (US & Canada). Where: Capitol S-124 We will be meeting to discuss options for providing appropriate preferential tax treatment for pass-through income AMrHICAN PVERSIGHT TREAS-17-0313-K-000010 FW: House/Senate/Treasury Meeting Where: Capitol S-124 When: Fri Mar 10 15:00:00 2017 (America/New_ York) Until: Fri Mar 10 16:00:00 2017 (America/New_York) Organiser: "Beaver, Sam (Finance)" Required Attendees: "Beaver, Sam (Finance)" "Carlson, Curtis" "Dunn, Brendan (McConnell)" "Kowalski, Daniel" barbara.angus@mail.house.gov "Prater, Mark (Finance)" george.callas@mail.house.gov "Acuna, Jennifer (Finance)" "Oman, Eric (Finance)" Curtis, I sent this to several people yesterday per a list put together by Jay Mackie, but missed your name. Sorry. -----Original Appointment----From: Beaver, Sam (Finance) [mailto:Sam_Beaver@finance.senate.gov] Sent: Tuesday, March 07, 2017 1:26 PM To: Beaver, Sam (Finance); Dunn, Brendan (McConnell); Kowalski, Daniel; Barbara.Angus@mail.house.gov; Prater, Mark (Finance); George.Callas@mail.house.gov; Acuna, Jennifer (Finance); Oman, Eric (Finance) Subject: House/Senate/Treasury Meeting When: Friday, March 10, 2017 3:00 PM-4:00 PM (UTC-05:00) Eastern Time (US & Canada). Where: Capitol S-124 We will be meeting to discuss options for providing appropriate preferential tax treatment for pass-through income AMrHICAN PVERSIGHT TREAS-17-0313-K-000011 RE: House/Senate/Treasur y Meetina From: "Beaver, Sam (Finance)" To: "Kowalski, Daniel" Date: Wed, 08 Mar 2017 10:40:02 -0500 Received. Might be a little tight but assuming that only a small percentage of these folks will actively be participating we should still be able to fit the main participants (yourself, Prater, Barbara, George etc} at the conference table and have everyone else sit on the surrounding sofas. I'll send this over to the Senate Appointment desk staff. -Sam From: Daniel .Kowa lski@treasury.gov [ma i lto:Da n iel.Kowa lski@treasury.gov] Sent: Wednesday, March 08, 2017 10:17 AM To: Beaver, Sam (Finance} Subject: RE: House/Senate/Treasury Meeting Sorry it's such a large list. Jay Mackie wanted 8 folks from OTA to attend and felt their presence would be useful. West, Thomas (Thomas.West@treasury.gov } Mackie, James Ill (James.Mackie@treasury.gov } Lim, Katherine (Katherine.Lim@treasury.gov } Vallabhanen i, Krishna (Krishna.Vallabhaneni@treasury.gov Berk, Ari (Ari.Berk@treasury.gov } Carlson, Curtis (Curtis.Carlson@treasury.gov } Borosh, Ossie (Ossie.Borosh@treasury.gov >} Prisi nza no, Richa rd (Richa rd .Prisi nza no@treasury.gov } Muzinich, Justin (Justin.Muzinich@treasury.gov } Kowalski, Daniel (Daniel.Kowalski@treasury.gov } } From: Beaver, Sam (Finance} [mailto:Sam Beaver@finance.senate.gov ] Sent: Wednesday, March 08, 2017 9:51 AM To: Kowalski, Daniel Subject: RE: House/Senate/Treasury Meeting Dan - when you get a chance can you send me the full names of everyone from off the Hill that will be attending on your end? We'll need to make sure their names are with the Senate Appointments desk at the North Door so they can get visitor tags when they go through security. From: Daniel .Kowa lski@treasury.gov [ma i lto:Da niel.Kowa lski@treasury.gov ] Sent: Tuesday, March 07, 2017 1:56 PM To: Beaver, Sam (Finance} Subject: RE: House/Senate/Treasury Meeting Sam, this has the meeting as showing up for today. Can you resend? -----Original Appointment----From: Beaver, Sam (Finance} [mailto:Sam Beaver@finance.senate.gov ] Sent: Tuesday, March 07, 2017 1:26 PM To: Dunn, Brendan (McConnell}; Kowalski, Daniel Cc: Barbara.Angus@mail.house.gov ; Prater, Mark (Finance}; George.Callas@mail.house.gov Subject: House/Senate/Treasury Meeting AMrHICAN PVERSIGHT TREAS-17-0313-K-000012 When: Tuesday, March 07, 2017 3:00 PM-4:00 PM (UTC-05:00} Eastern Time (US & Canada}. Where: S-124 From: Dunn, Brendan (McConnell} Sent: Tuesday, March 07, 2017 1:14 PM To: Daniel .Kowa lski@treasury.gov Cc: Beaver, Sam (Finance} ; Barbara.Angus@mail.house.gov Prater, Mark (Finance} ; George.Callas@mail.house.gov Subject: Re: Meet Thursday or Friday? ; Done Sent from my iPhone On Mar 7, 2017, at 1:06 PM, " Daniel.Kowalski@treasury.gov " wrote: Fine with me. From: Beaver, Sam (Finance} [mailto:Sam Beaver@finance.senate.gov ] Sent: Tuesday, March 07, 2017 12:59 PM To: Angus, Barbara ; Dunn, Brendan (McConnell} ; Prater, Mark (Finance} Cc: Kowalski, Daniel ; Callas, George Subject: RE: Meet Thursday or Friday? 3pm works for Senate Finance. If that works for others, we can get S-124. From: Angus, Barbara [mailto:Barbara.Angus@mail.house.gov ] Sent: Tuesday, March 07, 2017 12:40 PM To: Beaver, Sam (Finance} ; Dunn, Brendan (McConnell} ; Prater, Mark (Finance} Subject: RE: Meet Thursday or Friday? > Would 3 work? -Original Message -Subject: RE: Meet Thursday or Friday? From: "Beaver, Sam (Finance)" Date: Mar 7, 2017 , 12:27 PM To: "Dunn, Brendan (McConnell)" ,"Prater, Mark (Finance)" SFC has weekly staff meeting but we could make 2pm work. From: Dunn, Brendan (McConnell} Sent : Tuesday, March 07, 2017 12:22 PM To: Prater, Mark (Finance} Cc: Daniel.Kowalski@treasury.gov ; Barbara.Angus@mail.house.gov Beaver, Sam (Finance} Subject: Re: Meet Thursday or Friday? ; George.Callas@mail.house.gov ; AMrHICAN PVERSIGHT TREAS-17-0313-K-000013 2? Sent from my iPhone On Mar 7, 2017, at 12:13 PM, Prater, Mark (Finance} wrote: SFCcan make that work. From: Daniel .Kawa lski@treasury.gov [ma i lto:Da n iel .Kawa lski@treasury.gov ] Sent: Tuesday, March 07, 2017 12:12 PM To: Dunn, Brendan (McConnell} ; Barbara.Angus@mail.house.gov ; George.Callas@mail.house.gov ; Beaver, Sam (Finance} ; Prater, Mark (Finance} meeting to talk about tax policy. 4 on Friday is fine with me. I would suggest we have it over on the hill. I would bring a couple of people from OTA as well. From: Dunn, Brendan (McConnell} [mailto:Brendan Dunn@mcconnell.senate.gov ] Sent: Tuesday, March 07, 2017 12:04 PM To: Kowalski, Daniel ; Barbara.Angus@mail.house.gov ; George.Callas@mail.house.gov ; Beaver, Sam (Finance} Subject: RE: Meet Thursday or Friday? >; Prater, We were talking Thursday. Now I think we are talking Friday. Brendan M. Dunn Policy Advisor and Counsel Office of the Senate Majority Leader b(6) (desk) (mobile) Brendan Dunn@mcconnell.senate.gov From: Daniel .Kawa lski@treasury.gov [ma i lto:Da n iel .Kawa lski@treasury.gov ] Sent: Tuesday, March 07, 2017 12:03 PM To: Barbara.Angus@mail.house.gov ; Dunn, Brendan (McConnell} ; George.Callas@mail.house.gov ; Beaver, Sam (Finance} ; Prater, Mark (Finance} Subject: RE: Meet Thursday or Friday? I thought we were talking about Thursday. From: Angus, Barbara [mailto:Barbara.Angus@mail.house.gov ] Sent: Tuesday, March 07, 2017 11:45 AM To: 'Dunn, Brendan (McConnell}' ; Callas, George ; Beaver, Sam (Finance} ; Prater, Mark (Finance} ; Kowalski, Daniel Subject: RE: Meet Thursday or Friday? That works. We're talking Friday, right? Barbara M. Angus AMrHICAN PVERSIGHT TREAS-17-0313-K-000014 Chief Tax Counsel Committee on Ways and Means b(6) From: Dunn, Brendan (McConnell} [mailto:Brendan Dunn@mcconnell.senate.gov ] Sent: March 7, 2017 11:26 AM To: Callas, George ; Beaver, Sam (Finance} ; Prater, Mark (Finance} Subject: RE: Meet Thursday or Friday? 2 pm does not work. Can we do later in the afternoon? >; 4 pm? Brendan M. Dunn Policy Advisor and Counsel Office of the Senate Majority Leader b(6) (desk) (mobile) nn@mcconnell.senate.gov From: Callas, George [mailto:George.Callas@mail.house.gov ] Sent: Tuesday, March 07, 2017 10:11 AM To: Beaver, Sam (Finance} ; Prater, Mark (Finance} ; Daniel.Kowalski@treasury.gov ; Dunn, Brendan (McConnell} ; Angus, Barbara Subject: RE: Meet Thursday or Friday? Adding Barbara. 2pm works well for me. From: Beaver, Sam (Finance} [mailto:Sam Beaver@finance.senate.gov ] Sent: Tuesday, March 07, 2017 10:08 AM To: Prater, Mark (Finance} ; Daniel.Kowalski@treasury.gov George ; Dunn, Brendan (McConnell} Subject: RE: Meet Thursday or Friday? ; Callas, Also looping Brendan Dunn. 2pm works for Senate Finance, I can also work with our clerks to secure S124 in the Capitol if need be. -Sam From: Prater, Mark (Finance} Sent: Tuesday, March 07, 2017 10:01 AM To: Daniel .Kowalski@treasury.gov ; George.Callas@mail.house.gov Cc: Beaver, Sam (Finance} Subject: RE: Meet Thursday or Friday? Sam can help organize on our end. From: Prater, Mark (Finance} Sent: Tuesday, March 07, 2017 9:11 AM To: Daniel .Kowalski@treasury.gov ; George.Callas@mail.house.gov Subject: RE: Meet Thursday or Friday? Thanks, Dan. AMrHICAN PVERSIGHT TREAS-17-0313-K-000015 How about 2 p.m. ? Sent from my Verizon, Samsung Galaxy smartphone --Original message --From: Daniel.Kowalski@treasury.gov Date: 3/6/17 5:56 PM (GMT-05:00) To: "Prater, Mark (Finance)" , George.Callas@mail.house.gov Subject: Meet Thursday or Friday? I understand that the Ways and Means Committee is going to be marking up the Obamacare reconciliation bill on Wednesday, so I don't think we will be able to start a conversation about issues surrounding the taxation of pass-through entities on that day like we had discussed. Would Thursday be a possibility? Right now I' m open after 10:30 am, so it's an easy day for me to meet. Friday is a little more full, but later in the afternoon would work. I'm happy to host at Treasury, but attendees will need to get us the name on the ID, date of birth, social security number, and citizenship of each person who comes down here 24 hours in advance of the meeting. Let's try to set a time for this. What works for you? Dan AMrHICAN PVERSIGHT TREAS-17-0313-K-000016 RE: uestion From: "Angus, Barbara" To: "Kowalski, Daniel" Date: Tue, 14 Mar 2017 09:47:18 -0400 Terrific. I'm looking forward to it. Thanks. Barbara M. Angus Chief Tax Counsel Committee on Ways and Means b(6) From: Daniel .Kawa lski@treasury.gov [ma ilto :Daniel .Kawa lski@treasury.gov] Sent: March 14, 2017 9:45 AM To: Angus, Barbara Subject: RE: quick question Please bring whoever you need. The room is large enough for 20 at the table. From: Angus, Barbara [mailto:Barbara.Angus@mail.house.gov Sent: Tuesday, March 14, 2017 9:42 AM To: Kowalski, Daniel Subject: quick question ] Hi Dan, Just wanted to follow up on your note. At our Friday meeting, I brought with me two members of the W&M tax team who are very involved in our work on the new pass-through rate - John Sandell and Victoria Glover. I'd like to bring them to the Thursday meeting if there is room - if that works for you, I'll gather all our clearance info and send it in this morning. Thanks very much, Barbara Barbara M. Angus Chief Tax Counsel Committee on Ways and Means U.S. House of Representatives b(6) AMrHICAN PVERSIGHT TREAS-17-0313-K-000017 RE: Trump: White House will release tax reform plan next week From: "Prater, Mark (Finance)" To: "Muzinich, Justin" , Date: Fri, 21 Apr 2017 16:24:05 -0400 "Kowalski, Daniel" Okie dokes. Thanks for getting back to me. From: Justin .Muzin ich@treasury.gov [ma ilto :Justin .Muzin ich@treasury.gov] Sent: Friday, April 21, 2017 4:12 PM To: Daniel.Kowalski@treasury.gov; Prater, Mark (Finance} Subject: Re: Trump: White House will release tax reform plan next week Sorry Mark, not right now. Let's chat early next week. From: Prater, Mark (Finance) Date: April 21, 2017 at 4:08:29 PM EDT To: Kowalski, Daniel , Muzinich, Justin Subject: Trump: White House will release tax reform plan next week Hey Dan and Justin, Is there anything you can share? Best number for me is b(6) Let me now. Thanks. From: POLITICO Pro Date: April 21, 2017 at 2:44:59 PM EDT To: Subject: Trump: White House will release tax reform plan next week Reply-To: POLITICO subscriptions By Nolan D. McCaskill 04/21/2017 02:29 PM EDT President Donald Trump today said he will release his administration's tax reform plan next week. The president told The Associated Press that individuals and businesses will receive "massive tax cuts" under his tax reform plan. Trump provided no details, according to AP, but predicted the cuts would be "bigger I believe than any tax cut ever." He added that the plan will be unveiled ''Wednesday or shortly thereafter." After a two-week Easter recess, lawmakers will return to Washington next week facing a deadline to fund the government and a possible floor vote on legislation to repeal and replace Obamacare. AMrHICAN PVERSIGHT TREAS-17-0313-K-000018 Trump has long promised massive tax cuts but said this week it would be easier to accomplish if Republicans passed legislation to repeal and replace Obamacare first. Speaking in Wisconsin this week, Trump had signaled that a tax reform plan would be coming "very soon." "Our tax reform and tax plan is coming along very well," he said Tuesday. "It's going to be out very soon. We're working on health care and we're going to get that done, too." Was this Pro content helpful? Tell us what you think in one click. Yes very Somewhat Not really Not at all You received this POLITICO Pro content because your customized settings include: Tax: all tags; Health Care: all tags; Trade: all tags. To change your alert settings, please go to htt_ps://www.politicopro.com/settings This email was sent by: POLITICO, LLC 1000 Wilson Blvd. Arlington, VA, 22209, USA AMrHICAN PVERSIGHT TREAS-17-0313-K-000019 RE: Childcare From: "Orr, Caleb (Rubio)" To: "Kowalski, Daniel" Date: Mon, 08 May 2017 16:54:52 -0400 Dan, thanks very much for taking the time for today's call. I appreciated you talking with me while you were at Budget and look forward to working with you on tax reform. I just wanted to add a note from the conclusion lvanka's op-ed in the WSJ from the day the Trump campaign rolled out the child care plan (emphasis mine): " ...every parent should have the freedom to make the best decisions for his or her family. My father is prepared to chart a new course that promotes strong families and celebrates their individual needs; one that honors, respects and empowers both working and stay-at-home mothers and caregivers. Together, we will take a stand and enable the American family and the modern workforce to thrive." https://www.wsj.com/a rticles/th e-tru m p-pla n-wi II-hel p-wo rki n g-moth ers-14 73803187 My boss 100% agrees with this assessment and we want to make sure that if tax reform gets done, we can help you fulfill that promise. Best, Caleb From: Daniel.Kowalski@treasury.gov [mailto:Daniel.Kowalski@treasury.gov] Sent: Monday, May 08, 2017 2:17 PM To: Orr, Caleb (Rubio) Subject: RE: Childcare So my schedule was just changed, and tomorrow today? If so, can we talk at 3:30 today? is no longer viable for me. Are you still available Sorry for the change. From: Orr, Caleb (Rubio) [mailto:Caleb Orr@rubio.senate.gov ] Sent: Monday, May 08, 2017 12:27 PM To : Kowalski, Daniel Subject : RE: Childcare Great, talk soon Dan. From: Daniel.Kowalski@treasury.gov [mailto:Daniel.Kowalski@treasury.gov ] Sent: Monday, May 08, 2017 12:25 PM To: Orr, Caleb (Rubio) Subject: RE: Childcare Yes, that's my direct. Talk to you tomorrow. Dan From: Orr, Caleb (Rubio) [mailto:Caleb Orr@rubio.senate.gov ] Sent: Monday, May 08, 2017 12:21 PM To: Kowalski, Daniel AMrHICAN PVERSIGHT TREAS-17-0313-K-000020 Subject: RE: Childcare That works. Can I reach you at the number in your email signature? From: Daniel.Kowalski@treasury.gov[ maiIto:Daniel.Kowalski@treasury.gov ] Sent: Monday, May 08, 2017 12:17 PM To: Orr, Caleb (Rubio) Subject: RE: Childcare Can we talk by phone tomorrow at 10:30? From: Orr, Caleb (Rubio} [mailto:Caleb Orr@rubio.senate.gov Sent: Monday, May 08, 2017 12:10 PM To: Kowalski, Daniel Subject: RE: Childcare ] Dan, it's good to hear from you - I had seen your move to Treasury in the news, congratulations. I' m working the child care issue for my boss and it would be great to talk with you about it . Yes, My open slots this week are: Monday, May 8, 3-4 :30pm Tuesday, May 9, 10-llam Thursday, May 10 9:30-Noon Friday afternoon Let me know if any of these would work for you. Caleb Orr Legislative Assistant Senator Marco Rubio 202-224 -3041 From: Daniel.Kowalski@treasury.gov[ maiIto:Daniel.Kowalski@treasury.gov ] Sent: Monday, May 08, 2017 11:49 AM To: Orr, Caleb (Rubio) Subject: Childcare Caleb, we met during the transition while I was still at the Senate. I am now working at Treasury, and was wondering if you are still working the childcare issue for Sen. Rubio. If so, I'd like to discuss where you are currently on the issue. Let me know if you are still the correct point of contact, and we can perhaps set up a time for a call. Dan Kowalski Counselor to the Secretary Department of Treasury b(6) AMrHICAN PVERSIGHT TREAS-17-0313-K-000021 RE: calendar From: "Dunn, Brendan (McConnell)" To: "Muzinich, Justin" Cc: "Kowalski, Daniel" Date: Mon, 15 May 2017 10:52:48 -0400 Attachments: Proposed Tax Reform Calendar 051217.xlsx (11.21 kB) Brendan M. Dunn Policy Advisor and Counsel Office of the Senate Majority Leader From: Justin .Muzin ich@treasury.gov [ma ilto :Justi n .Muzin ich@treasury.gov] Sent: Monday, May 15, 2017 9:49 AM To: Dunn, Brendan (McConnell) Cc: Daniel.Kowalski@treasury.gov Subject: RE: calendar than ks From: Dunn, Brendan (McConnell) [mailto:Brendan Dunn@mcconnell.senate.gov ] Sent: Monday, May 15, 2017 9:49 AM To: Muzinich, Justin > Will have before your meeting today Sent from my iPhone On May 15, 2017, at 9:40 AM, "Justin.Muzinich@treasury.gov " wrote: Hi Brendan - just wondering when you might have a draft calendar you can share? Dan and I are mtg w the Secretary on taxes at 1:45pm today and at 9:45am tmrw. We would love to be able to share a draft for his reaction at one of those. Thanks. AMERICAN PVERSIGHT TREAS-17-0313-K-000022 Treasur : Pass-Throu h Tax Issue From: "Bailey, Bradley" <"/o=ustreasury/ou=exchange administrative group (fyd ibohf23spd lt)/cn= recipients/en=? eb678b02d9b41 c0af365038a082c58e-bailey, To: veronica.wong@mail.house.gov, Cc: "Kowalski, Daniel" Date: Fri, 26 May 2017 15:50:19 -0400 brad I"> tyler.grimm@mail.house.gov Hi Veronica and Tyler: Your boss raised an pass-through taxation idea at a tax reform listening session earlier this week with Secretary Mnuchin. We wanted to follow up to see if we could learn more about it. Best, Brad Brad Bailey Deputy Assistant Secretary for Tax and Budget Office of Legislative Affairs U.S. Department of the Treasury Brad ley.ba iley@treasury.gov C: b(6) 0: AMrHICAN PVERSIGHT TREAS-17-0313-K-000023 RE: Reachina Out From: "Bailey, Bradley" <"/o=ustreasury/ou=exchange administrative group (fyd ibohf23spd lt)/cn= recipients/en=? eb678b02d9b41 c0af365038a082c58e-bailey, brad I"> To: "Davis, William" Date: Mon, 12 Jun 2017 14:01:17 -0400 Need it now. I have to clear you into the building. From: Davis, William [mailto:William.Davis@mail.house.gov] Sent : Monday, June 12, 2017 1:59 PM To: Bailey, Bradley Subject: RE: Reaching Out That works for me. Do you need the information now, or should I bring it with me? Best, Will From: Bradley.Bailey@treasury.gov [mailto:Bradley.Bailey@treasury.gov ] Sent: Monday, June 12, 2017 8:55 AM To: Davis,William Subject: RE: ReachingOut We have a dining room with a balcony inside the building. It's worth seeing if you've never been here. Just fill this out to get in the building. (Make sure to follow format instructions xx/xx/xxxx for bday etc.} It's country club style so if you remember to bring $10 great, otherwise don't worry about it. Adam Wolf may be joining us as well. From: Davis, William [mailto:William.Davis@mail.house.gov Sent : Saturday, June 10, 2017 11:37 PM To: Bailey, Bradley Subject: Re: Reaching Out ] Lunch works for me. Happy to meet wherever works for you. Best, Will Sent from my iPhone On Jun 9, 2017, at 8:59 PM, " Bradley.Bailey@treasury.gov " wrote : Hey Will, I'll be on the Hill at 1:30 so I was going to stop by at 2. But, interested in coming over here for lunch instead around noon? Brad From: Davis, William [mailto:William.Davis@mail.house.gov Sent: Friday, June 09, 2017 8:57 PM ] AMrHICAN PVERSIGHT TREAS-17-0313-K-000024 To: Bailey, Bradley Hi Brad, 2pm next Friday would work great. I'm happy to head over to you. Just let me know where to go. Best, Will Sent from my iPhone On Jun 9, 2017, at 8:14 PM, " Bradley.Bailey@treasury.gov Hey Will-hope " wrote: all is well too. How about next Friday? 2pm? From: Davis, William [mailto:William.Davis@mail.house.gov Sent: Friday, June 09, 2017 4:55 PM To: Bailey, Bradley Subject: Reaching Out ] Hi Brad, I hope you are doing well. I just wanted to follow up and see if you have some time in the near future to meet to catch up and discuss some of my boss's priorities and projects for tax reform, which includes energy, university endowment reform, and financial products. I look forward to hearing from you soon. Best, Will William R. Davis Tax Policy Counsel Congressman Tom Reed (NY-23} 2437 Rayburn House Office Building Washington, D.C. 20515 (202} 225-3161 AMrHICAN PVERSIGHT TREAS-17-0313-K-000025 RE: Child Tax Credit updates From: "Orr, Caleb (Rubio)" To: "Kowalski, Daniel" Date: Fri, 14 Jul 2017 13:14:16 -0400 Thanks very much, Dan. Yes it has been awhile, and I hope you are well at Treasury with its fast pace. Seems like exciting times are ahead! From: Daniel.Kowalski@treasury.gov [mailto:Daniel.Kowalski@treasury.gov] Sent: Thursday, July 13, 2017 6:37 PM To: Orr, Caleb (Rubio) Subject: RE: Child Tax Credit updates Thank you. It's been a while since I heard from you. I trust you are well. I've seen a couple of these articles and will look at the others. As you might suspect, no decisions have been made yet on what we do on this issue. Dan From: Orr, Caleb (Rubio} [mailto:Caleb Orr@rubio.senate.gov Sent: Thursday, July 13, 2017 4:27 PM To: Kowalski, Daniel Subject: Child Tax Credit updates ] Dan, I wanted to make sure you had seen some recent articles about the Child Tax Credit and how it can best fulfill President Trump's promises on child care. Ramesh Ponnuru: How Trump Can Make Good on His Child-Care Promises Forbes: Top Marginal Tax Rates Child Tax Credits And Tax Reform In The Trump Era National Review: A Better Way Forward on Family Policy Niskanen Center: Cash is Superior to Child Care Elaine Maag: Why Trump Might Want To Shift Towards The Child Tax Credit For Low-Income Families And an interesting ago: end-note from Ross Douthat's column on the Senate healthcare bill a few weeks In an environment where de-industrialization working class Trumpward, and social breakdown have driven the saying we should not oversubsidize their health insurance should be followed by saying so that we can find other ways to help them. Which the Republican Party could do, if it so chose. It could pass this bill, flaws and all, and then use the projected cost savings for a tax reform that doesn't just use, say, a small child tax credit as a fig leaf for huge upper-bracket around payroll tax cuts, refundable tax cut, but that's actually organized child tax credits, a larger earned-income tax credit, and other measures that would make up for the thinning of working-class insurance coverage with more cash in paychecks and bank accounts. Best regards, AMrHICAN PVERSIGHT TREAS-17-0313-K-000026 Caleb Orr Legislative Assistant Senator Marco Rubio 202-224-3041 AMrHICAN PVERSIGHT TREAS-17-0313-K-000027 From: "Hulse, Bill" To: "Bailey, Bradley" Cc: "Heitlinger, David" Date: Mon, 17 Jul 2017 11 :44:36 -0400 Attachments: Muni Caucus - Mnuchin Mtg Request - 7.17.17.pdf (1.07 MB) Brad Attached is a meeting request from Congressman Hultgren and Congressman Ruppersberger, the CoChairs of the Municipal Finance Caucus, to discuss tax reform. Specifically, Members of the Municipal Finance Caucus would appreciate the opportunity to discuss the tax-exempt status of municipal bonds in advance of the Administration releasing a more detailed policy proposal regarding comprehensive tax reform. You and I touched base on the issue earlier this year. Please let David and I know how we can help facilitate this meeting. Thank you, Bill Bill Hulse I Legislative Assistant U.S. Representative Randy Hultgren (IL-14) 2455 Rayburn I Washington, DC 20515 Office: (202) 225-2976 Website I Facebook I Twitter AMrHICAN PVERSIGHT TREAS-17-0313-K-000028 RE: first ioint meetin a From: "Prater, Mark (Finance)" To: "Angus, Barbara" , "West, Thomas" Date: Tue, 08 Aug 2017 20:17:27 -0400 Thanks. Sent from my Verizon, Samsung Galaxy smartphone -------- Original message -------From: "Angus, Barbara" Date: 8/8/17 5:12 PM (GMT-08:00) To: "Prater, Mark (Finance)" , Thomas.West@treasury.gov Subject: RE: first joint meeting Thanks, Mark. Exactly my thinking on sending out the draft in advance. Will do that as soon as the time is set. And will send a note about timing as soon as I hear back from the drafters. No need to get Alex involved on times - I'll be back on that tomorrow morning. Barbara M. Angus Chief Tax Counsel Committee on Ways and Means 202.225.5522 From: Prater, Mark (Finance) [mailto:Mark_Prater@finance.senate.gov] Sent: August 8, 2017 7:55 PM To: Thomas.West@treasury.gov; Angus, Barbara Subject: RE: first joint meeting Thanks. Good to get the ball rolling. I can have Alex coordinate times if that would be helpful. Think it makes sense to do the specs discussion first. Could also circulate the draft in advance of the first drafting session, so folks have some time to review , get comments together, and then chat through. Sent from my Verizon, Samsung Galaxy smartphone -Original message -------From: Thomas.West@treasury.gov Date: 8/8/17 4:25 PM (GMT-08:00) To: Barbara.Angus@mail.house.gov , "Prater, Mark (Finance)" Subject: Re: first joint meeting Sounds good. I had to drop off the call but I think you flagged pass-th roughs as topic one, correct? AMrHICAN PVERSIGHT TREAS-17-0313-K-000029 From: Angus, Barbara Date: August 8, 2017 at 7:21:28 PM EDT To: West, Thomas , Prater, Mark (Finance) (Mark Prater@finance.senate.gov ) Subject: first joint meeting Am very happy the technical meetings of the teams are starting- I think it will be very valuable. I've reached out to the drafters to ask about their availability for a meeting either Thursday or Friday morning on our first topic - I think that meeting will be more of a discussion than a drafting session but I'd like to give Henry a chance to be there if he can as he has done a lot of work on this issue. Will send a scheduling message tomorrow morning as soon as I hear back. Thanks very much! Barbara M. Angus Chief Tax Counsel Committee on Ways and Means 1136 Longworth House Office Building 202.225.5522 barbara.angus@mail.house.gov AMrHICAN PVERSIGHT TREAS-17-0313-K-000030 Re: follow u From : "Maloney, Drew" <"/o=ustreasury/ou=exchange administrative group (fydiboh f23spdlt)/cn=recipients/cn=0aa00d7c98de43f9aec8f68a919f6fe3 To: "Herndon , Randy (Toomey)" Date : Wed, 27 Sep 2017 20:50:57 -0400 -maloney , drew"> Thank you, it was a pivota l meeting. Let's touch base on budget. Drew Maloney Assistant Secretary of the Treasury Legislative Affa irs United States Department of the Treasury 1500 Pennsylvania Avenue, NW Suite 3134 Washington, DC 20220 Office: 202-622 -1900 Cell:[t:JE drew .maloney@tr easury.gov From : Herndon, Randy (Toomey) Date: September 27, 2017 at 3:12:13 PM EDT To: Maloney, Drew Subject: follow up Sorry that our convo got cut off. I failed to let you know how appreciative my boss is of your team and your boss's efforts in he lping get to consensus w/ Senate GOP Budget members on th e $1 .ST number . Huge first step. Thanks again. Randy Herndon I Tax Counsel Office of U.S.Senator Pat Toomey 202-224-4254 I toomey.senate.gov 00 TREAS-17-0313-K-000031 Rou h Outline of Thou hts for Estimate From: To: b(6) @treasury.gov> "Dowd, Tim" , b(6) • jct.gov> Cc: @treasury.gov> Date: Mon, 23 Oct 2017 17:28:01 -0400 Attachments: Portman Toomey lnbound_np v2.docx (22.25 kB) Hi 11nvtmDlli For what it is worth , here is an initial (rough) outline of our understanding of the general specifications of, and a possible (rough) methodology for estimating, the Oosterhuis "inbound" proposal. These are prelilninary thoughts subject to (major) change, but documents some of the aspects of the propo sal that will need to be modelled .. - AMrHICAN PVERSIGHT TREAS-17-0313-K-000032