All Evidence (Law) Legislation - Federal Government

Drug Trafficking Vessel Interdiction Act of 2008 - Amends the federal criminal code to impose a fine and/or prison term of up to 15 years for knowingly operating or attempting or conspiring to operate by any means, or for embarking in, any submersible or semi-submersible vessel that is without nationality and that is navigating or has navigated into, through, or from waters beyond the outer limit of the territorial sea of a single country or a lateral limit of that country's territorial sea with an adjacent country, with the intent to avoid detection. Imposes an additional civil fine of up to $1 million for violations.

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Authorizes the Chairman and Ranking Minority Member of the Permanent Subcommittee on Investigations of the Committee on Homeland Security and Governmental Affairs, acting jointly, to provide to law enforcement officials, regulatory agencies, and other entities or individuals duly authorized by federal, state, or foreign governments, records of the Subcommittee's investigation into tax haven financial institutions, their formation and administration of offshore entities and accounts for use by U.S. clients, and the impact of those activities on tax compliance in the United States.

Drug Trafficking Interdiction Assistance Act of 2008 - Amends the federal criminal code to impose a fine and/or prison term of up to 15 years for the intentional operation of, or for embarking in, any submersible or semi-submersible vessel that is without nationality (as defined by federal law) and that is navigating or has navigated into, through, or from waters beyond the outer limit of the territorial sea of a single country or a lateral limit of that country's territorial sea with an adjacent country with the intent to evade detection.

Directs the United States Sentencing Commission to amend or promulgate sentencing guidelines to provide adequate penalties for such offense.

Amends the federal judicial code to prohibit a domestic court from recognizing or enforcing a foreign judgment for defamation that is based upon a publication concerning a public figure or a matter of public concern, unless the domestic court determines that the judgment is consistent with the First Amendment to the Constitution.

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Authorizes: (1) Carol Woodcock to testify in the cases of State of Maine v. Douglas Rawlings, Jonathan Kreps, James Freeman, Henry Braun, Robert Shetterly, and Dudley Hendrick, except concerning matters for which a privilege should be asserted; and (2) the Senate Legal Counsel to represent Carol Woodcock, and any other employee of the Senator from whom evidence may be sought in such cases.

Taxpayer Responsibility, Accountability and Consistency Act of 2008 - Amends the Internal Revenue Code to: (1) require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations; (2) set forth criteria and rules relating to the treatment of workers as employees or independent contractors; and (3) increase penalties for failure to file correct tax return information or comply with other information reporting requirements.

Requires the Secretary of the Treasury to issue an annual report on worker misclassification.

Amends the Internal Revenue Code to modify the standards for imposing penalties on tax return preparers for understatements of tax to require: (1) substantial authority for a position with respect to an item on a tax return if such position was not disclosed with the return; and (2) a reasonable basis for a position which was disclosed with the return.

Requires tax return preparers to have a reasonable belief that a position with respect to a tax shelter or a reportable transaction (a transaction having a potential for tax avoidance or evasion) will more likely than not be sustained on its merits.