Tax filing delay looms if no fix for minimum tax: IRS

The top U.S. tax collector warned on Thursday of a delayed start to 2013's tax season if Congress fails to reset the alternative minimum tax (AMT) on high-income taxpayers so that it does not sweep in millions of middle-income people.
Without another adjustment by lawmakers soon to the AMT, "many of us will see a delayed filing season," said Steven Miller, named just last month as Internal Revenue Service acting commissioner.
Miller did not give an exact date by which Congress must approve an AMT "patch" to prevent a delay to the tax season, which is scheduled to begin on January 22.
"We don't have any drop-dead time in mind," Miller told reporters after a speech at a conference in Washington.
But his remarks came on a day of continued stalemate in Washington between Democrats and Republicans over what to do about the "fiscal cliff" approaching at the end of the year.
The AMT is a crucial part of the assorted tax increases and automatic spending cuts that make up the so-called "cliff," a convergence of events that, absent congressional action, threatens to plunge the U.S. economy back into recession.
"Many people don't realize that they could potentially face a significantly delayed filing season and a much bigger tax bill for 2012," if the AMT is not dealt with, Miller said.
"In programming our systems, the IRS has assumed that Congress will patch the AMT as Congress has for so many years.
"And I remain optimistic that the fiscal cliff debate will be resolved by the end of the year. If that turns out not to be the case, then what is clear is that many of us will see a delayed filing season," Miller said.
The AMT is a tax intended to make sure that at least some tax is paid by high-income people who otherwise could sharply reduce or eliminate their regular income tax bills through using tax loopholes. About 4 million people annually pay the AMT.
Unlike the regular income tax, the AMT is not indexed for inflation. So the thresholds that determine who must pay the tax have to be regularly raised. This prevents the AMT from hitting middle-class people whose incomes may have crept upward on the back of inflation, but who are not wealthy.
Congress last patched the AMT in late 2010. Without another patch, the AMT could hit as many as 33 million people for the 2012 tax year, according to the IRS.
Democratic Senator Charles Schumer of New York said on Thursday he is "hopeful" that the AMT problem will be fixed with a broader "fiscal cliff" resolution before December 31.
Republicans in Congress may see the AMT as leverage in their "fiscal cliff" negotiations with President Barack Obama and the Democrats.
The IRS might have until mid-January to implement an AMT patch and still start the tax season on time, if Congress approves the fix as expected, said Richard Harvey, a tax professor at Villanova University and a former IRS official.
The AMT "is a ticking time bomb that is going to go off some time in January," Harvey said.
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Oregon governor says Nike plans to hire thousands

Sporting goods giant Nike plans to expand its operations in Oregon and hire as many as 12,000 new workers by 2020 but wants the government to promise it won't change the state tax code, prompting a special session of the Legislature.
Gov. John Kitzhaber said he'll call lawmakers together Friday in Salem to create a new law authorizing him to grant Nike's wish.
The governor did not release information about the company's expansion plans but the $440 million project would create 2,900 construction jobs with an annual economic impact of $2 billion a year.
Nike Inc. has its headquarters in Beaverton. Company officials could not immediately be reached.
The Legislature is due to meet in its regular annual session beginning Jan. 14, but Kitzhaber said Nike needed certainty sooner. The company was being wooed by other states, he said.
"Getting Oregonians back to work is my top priority," Kitzhaber said in a news conference.
Either the governor or the Legislature itself can call lawmakers into session at times other than the state Constitution specifies.
For much of the state's history, the Legislature's regular sessions have been held every other year, at the beginning of odd-numbered years. That's the kind of session the Legislature is scheduled to begin early next year.
In recent years, the Legislature has moved to meet annually, running test sessions of briefer sessions in even-numbered years. Those led to voter approval of a constitutional amendment in 2010 that called for annual sessions.
Records list 38 special sessions since Oregon's statehood, ranging from one day on eight occasions to 37 days in 1982.
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Oregon governor says Nike plans expansion

 Nike wants to expand its Oregon operations and hire hundreds of workers but is asking the government to promise it won't change the state tax code.
Gov. John Kitzhaber (KIHTS'-hah-bur) says he'll call the Legislature into session Friday to create a law to give Nike its wish.
The company has not specified its expansion plans except to say it would create at least 500 jobs and $150 million in capital investment over five years.
Nike Inc. has its headquarters in Beaverton, outside Portland. Company officials could not immediately be reached for comment.
It employs 44,000 people globally, including 8,000 in Washington County.
Nike has been selling off brands and making other moves to focus on its most profitable businesses, which include its namesake Nike brand, Jordan, Converse and Hurley.
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Report: Most Pakistani lawmakers do not file taxes

The majority of Pakistani lawmakers do not file tax returns despite a legal requirement to do, a report said Wednesday, reinforcing concerns about the low level of tax revenue in the country.
Pakistan has one of the lowest tax-to-GDP rates in the world because payment is not well enforced, and major areas of the economy, such as the agriculture sector, are either taxed at very low rates or not at all.
Around two-thirds of the country's 446 lawmakers failed to file tax returns in 2011, the latest data available, said the report, co-published by the Center for Investigative Reporting in Pakistan and the Centre for Peace and Development Initiatives.
A similar percentage of the government's 55 Cabinet members also failed to file returns, said the report, titled "Representation Without Taxation." Among those politicians who failed to file a return was Pakistani President Asif Ali Zardari.
Even lawmakers who filed returns often paid very low amounts of tax on outside income. The lowest-paying lawmaker who filed a return, Senator Mushahid Hussain, paid less than $1 in taxes, said the report.
The figures do not take into account the tax paid by lawmakers on their official salaries, which is automatically deducted. It instead focuses on declarations of supplemental income from land, businesses and other sources of revenue.
Analysts have said that the country's effective tax rate is so low because a small elite, comprised of the military, land owners and the rising urban upper and middle classes is reluctant to give up any of its wealth. These groups either put pressure on lawmakers or are the lawmakers themselves.
"End result is the erosion of public trust in the government that is frequently blamed for serving the interests of the rich and powerful at the expense of the poor and low-income groups," the report said.
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Pennies over patriotism? Stars move to tax havens

 France's Socialist government is introducing a 75-percent income tax on those earning over €1 million ($1.3 million), leading some of the country's rich and famous to set up residency in less fiscally demanding countries.
Here's a look at some big names in France and elsewhere whose changes of address over the years have meant lighter taxes.
DEPARTING DEPARDIEU
The French prime minister has accused actor Gerard Depardieu of being "pathetic" and "unpatriotic," saying he set up residence in a small village just across the border in neighboring Belgium to avoid paying taxes in France.
The office of the mayor in Depardieu's new haunts at Nechin, also known as the "millionaire's village" for its appeal to high-earning Frenchmen, said that for people with high income, like Depardieu, the Belgian tax system, capped at 50 percent, is more attractive.
Depardieu, who has played in more than 100 films, including "Green Card" and "Cyrano de Bergerac," has not commented publicly on the matter.
BEATLE TAX
In 2005, the Beatles' Ringo Starr took up residency in Monaco, where he gets to keep a higher percentage of royalties than he would in Britain or Los Angeles. France's tiny neighbor Monaco, with zero percent income tax for most people, has obvious appeal for the 72-year-old drummer and his estimated $240 million fortune.
The Beatles' resentment of high taxes goes back to their 1960s song "Taxman." George Harrison penned it in protest of the British government's 95 percent supertax on the rich, evoked by the lyrics: "There's one for you, nineteen for me."
Harrison reportedly said later, "'Taxman' was when I first realized that even though we had started earning money, we were actually giving most of it away in taxes."
LICENSE TO DODGE?
Former "James Bond" star Sean Connery left the U.K. in the 1970s, reportedly for tax exile in Spain, and then the Bahamas — another spot with zero income tax and one of the richest countries per capita in the Americas. His successor to the 007 mantle, Roger Moore, also opted for exile in the 1970s — this time in Monaco — ensuring his millions were neither shaken nor stirred.
EXILE ON MAIN ST.
In 1972, The Rolling Stones controversially moved to the south of France to escape onerous British taxes. Though it caused a stink at the time, it spawned one of the group's most seminal albums, "Exile on Main St." The title is a reference to their tax-dodging. In 2006, British media branded them the "Stingy Stones" with reports that they'd paid just 1.6 percent tax on their earnings of $389 million over the previous two decades.
FISCAL HEALING
In 1980, U.S. singer Marvin Gaye moved to Hawaii from L.A. to avoid problems with the Internal Revenue Service, the American tax agency. Later that year, Gaye relocated to London after a tour in Europe. Gaye, whose hits include "Sexual Healing" and "I Heard it Through the Grapevine" settled in Belgium in 1981. He was shot to death in 1984.
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AP IMPACT: Steroids loom in major-college football

With steroids easy to buy, testing weak and punishments inconsistent, college football players are packing on significant weight — 30 pounds or more in a single year, sometimes — without drawing much attention from their schools or the NCAA in a sport that earns tens of billions of dollars for teams.
Rules vary so widely that, on any given game day, a team with a strict no-steroid policy can face a team whose players have repeatedly tested positive.
An investigation by The Associated Press — based on interviews with players, testers, dealers and experts and an analysis of weight records for more than 61,000 players — revealed that while those running the multibillion-dollar sport say they believe the problem is under control, that control is hardly evident.
The sport's near-zero rate of positive steroids tests isn't an accurate gauge among college athletes. Random tests provide weak deterrence and, by design, fail to catch every player using steroids. Colleges also are reluctant to spend money on expensive steroid testing when cheaper ones for drugs like marijuana allow them to say they're doing everything they can to keep drugs out of football.
"It's nothing like what's going on in reality," said Don Catlin, an anti-doping pioneer who spent years conducting the NCAA's laboratory tests at UCLA. He became so frustrated with the college system that it was part of the reason he left the testing industry to focus on anti-doping research.
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EDITOR'S NOTE — Whether for athletics or age, Americans from teenagers to baby boomers are trying to get an edge by illegally using anabolic steroids and human growth hormone, despite well-documented risks. This is the first of a two-part series.
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While other major sports have been beset by revelations of steroid use, college football has operated with barely a whiff of scandal. Between 1996 and 2010 — the era of Barry Bonds, Mark McGwire, Marion Jones and Lance Armstrong — the failure rate for NCAA steroid tests fell even closer to zero from an already low rate of less than 1 percent.
The AP's investigation, drawing upon more than a decade of official rosters from all 120 Football Bowl Subdivision teams, found thousands of players quickly putting on significant weight, even more than their fellow players. The information compiled by the AP included players who appeared for multiple years on the same teams.
For decades, scientific studies have shown that anabolic steroid use leads to an increase in body weight. Weight gain alone doesn't prove steroid use, but very rapid weight gain is one factor that would be deemed suspicious, said Kathy Turpin, senior director of sport drug testing for the National Center for Drug Free Sport, which conducts tests for the NCAA and more than 300 schools.
Yet the NCAA has never studied weight gain or considered it in regard to its steroid testing policies, said Mary Wilfert, the NCAA's associate director of health and safety.
The NCAA attributes the decline in positive tests to its year-round drug testing program, combined with anti-drug education and testing conducted by schools.
The AP's analysis found that, regardless of school, conference and won-loss record, many players gained weight at exceptional rates compared with their fellow athletes and while accounting for their heights.
Adding more than 20 or 25 pounds of lean muscle in a year is nearly impossible through diet and exercise alone, said Dan Benardot, director of the Laboratory for Elite Athlete Performance at Georgia State University.
In nearly all the rarest cases of weight gain in the AP study, players were offensive or defensive linemen, hulking giants who tower above 6-foot-3 and weigh 300 pounds or more. Four of those players interviewed by the AP said that they never used steroids and gained weight through dramatic increases in eating, up to six meals a day. Two said they were aware of other players using steroids.
"I ate 5-6 times a day," said Clint Oldenburg, who played for Colorado State starting in 2002 and for five years in the NFL. Oldenburg's weight increased over four years from 212 to 290.
Oldenburg told the AP he was surprised at the scope of steroid use in college football, even in Colorado State's locker room. "There were a lot of guys even on my team that were using." He declined to identify any of them.
The AP found more than 4,700 players — or about 7 percent of all players — who gained more than 20 pounds overall in a single year. It was common for the athletes to gain 10, 15 and up to 20 pounds in their first year under a rigorous regimen of weightlifting and diet. Others gained 25, 35 and 40 pounds in a season. In roughly 100 cases, players packed on as much 80 pounds in a single year.
In at least 11 instances, players that AP identified as packing on significant weight in college went on to fail NFL drug tests. But pro football's confidentiality rules make it impossible to know for certain which drugs were used and how many others failed tests that never became public.
Even though testers consider rapid weight gain suspicious, in practice it doesn't result in testing. Ben Lamaak, who arrived at Iowa State in 2006, said he weighed 225 pounds in high school. He graduated as a 320-pound offensive lineman and said he did it all naturally.
"I was just a young kid at that time, and I was still growing into my body," he said. "It really wasn't that hard for me to gain the weight. I love to eat."
In addition to random drug testing, Iowa State is one of many schools that have "reasonable suspicion" testing. That means players can be tested when their behavior or physical symptoms suggest drug use. Despite gaining 81 pounds in a year, Lamaak said he was never singled out for testing.
The associate athletics director for athletic training at Iowa State, Mark Coberley, said coaches and trainers use body composition, strength data and other factors to spot suspected cheaters. Lamaak, he said, was not suspicious because he gained a lot of "non-lean" weight.
But looking solely at the most significant weight gainers also ignores players like Bryan Maneafaiga.
In the summer of 2004, Bryan Maneafaiga was an undersized 180-pound running back trying to make the University of Hawaii football team. Twice — once in pre-season and once in the fall — he failed school drug tests, showing up positive for marijuana use but not steroids.
He'd started injecting stanozolol, a steroid, in the summer to help bulk up to a roster weight of 200 pounds. Once on the team, he'd occasionally inject the milky liquid into his buttocks the day before games.
"Food and good training will only get you so far," he told the AP recently.
Maneafaiga's former coach, June Jones, said it was news to him that one of his players had used steroids. Jones, who now coaches at Southern Methodist University, believes the NCAA does a good job rooting out steroid use.
On paper, college football has a strong drug policy. The NCAA conducts random, unannounced drug testing and the penalties for failure are severe. Players lose an entire year of eligibility after a first positive test. A second offense means permanent ineligibility for sports.
In practice, though, the NCAA's roughly 11,000 annual tests amount to a fraction of all athletes in Division I and II schools. Exactly how many tests are conducted each year on football players is unclear because the NCAA hasn't published its data for two years. And when it did, it periodically changed the formats, making it impossible to compare one year of football to the next.
Even when players are tested by the NCAA, experts like Catlin say it's easy enough to anticipate the test and develop a doping routine that results in a clean test by the time it occurs. NCAA rules say players can be notified up to two days in advance of a test, which Catlin says is plenty of time to beat a test if players have designed the right doping regimen. By comparison, Olympic athletes are given no notice.
Most schools that use Drug Free Sport do not test for anabolic steroids, Turpin said. Some are worried about the cost. Others don't think they have a problem. And others believe that since the NCAA tests for steroids their money is best spent testing for street drugs, she said.
Doping is a bigger deal at some schools than others.
At Notre Dame and Alabama, the teams that will soon compete for the national championship, players don't automatically miss games for testing positive for steroids. At Alabama, coaches have wide discretion. Notre Dame's student-athlete handbook says a player who fails a test can return to the field once the steroids are out of his system.
The University of North Carolina kicks players off the team after a single positive test for steroids. Auburn's student-athlete handbook calls for a half-season suspension for any athlete caught using performance-enhancing drugs.
At UCLA, home of the laboratory that for years set the standard for cutting-edge steroid testing, athletes can fail three drug tests before being suspended. At Bowling Green, testing is voluntary.
At the University of Maryland, students must get counseling after testing positive, but school officials are prohibited from disciplining first-time steroid users.
Only about half the student athletes in a 2009 NCAA survey said they believed school testing deterred drug use. As an association of colleges and universities, the NCAA could not unilaterally force schools to institute uniform testing policies and sanctions, Wilfert said.
"We can't tell them what to do, but if went through a membership process where they determined that this is what should be done, then it could happen," she said.
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Associated Press writers Ryan Foley in Cedar Rapids, Iowa; David Brandt in Jackson, Miss.; David Skretta in Lawrence, Kan.; Don Thompson in Sacramento, Calif., and Alexa Olesen in Shanghai, China, and researchers Susan James in New York and Monika Mathur in Washington contributed to this report.
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Contact the Washington investigative team at DCinvestigations (at) ap.org.
Whether for athletics or age, Americans from teenagers to baby boomers are trying to get an edge by illegally using anabolic steroids and human growth hormone, despite well-documented risks. This is the first of a two-part series.
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Cleared Minnesota college coach fights suspension

A Minnesota college football coach who was cleared of child porn charges is fighting a suspension, his union said Thursday, although neither it nor the university would say what prompted the punishment or shed light on his prospects for reinstatement.
Coach Todd Hoffner received a written notice from Minnesota State University, Mankato late Tuesday afternoon about a 20-day unpaid suspension that begins Jan. 7, the general counsel for the Inter Faculty Organization said in an email to The Associated Press. Connie Howard said the union has filed a grievance challenging the suspension.
Hoffner was put on paid administrative leave after videos of his naked children were found on his university-issued cellphone in August. A judge ruled Nov. 30 that the videos were not pornographic and dismissed the felony charges against Hoffner, accepting his testimony that the videos merely showed his children acting silly after a bath.
"The grievance charges that the university failed to follow progressive discipline and did not have just cause to issue the suspension," Howard wrote. She declined to provide further details and would not say what reason the university gave for Hoffner's suspension, whether it was related to the videos or what his prospects might be for being reinstated as head coach of the Mavericks.
The MnSCU system has a policy prohibiting the use of university-issued cellphones or mobile devices for personal business.
Hoffner was beginning a new four-year contract when he was escorted off a practice field in August, a few days after he returned his malfunctioning phone to the school. University technicians found the videos and notified university officials, who contacted police. Hoffner was not allowed back and had to miss the Mavericks' 13-1 season, including their appearance in the NCAA Division II semifinals Dec. 8. He had a 34-13 record in his first four years at Mankato.
Minnesota State issued a brief statement Wednesday night saying Hoffner's administrative leave ended Monday and he remains on the university's payroll, but Aaron Keen remains acting coach.
"One complaint against the football coach was investigated and the investigation has been completed. One complaint against Mr. Hoffner is pending and is under investigation," the statement said without elaboration.
University spokesman Dan Benson, citing privacy laws, told the AP he couldn't comment on the nature of the complaints.
"The word 'reinstated' would not be accurate," Benson said. "He is no longer on leave. He remains on the payroll ... but he has not assumed duties as the head football coach again at this time."
Hoffner could not be reached immediately for comment Thursday. He does not have a listed phone number. His civil attorney, Chris Madel, was in court and unavailable Thursday. His attorney for the criminal case, Jim Fleming, said he was not directly involved in the personnel case.
Minnesota State athletics director Kevin Buisman did not immediately return a call seeking comment Thursday.
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College basketball's best _ so far

Kentucky's Anthony Davis was pretty much everyone's choice as the national player of the year last season.
This season, at least as it nears the midpoint, the player of the year honor appears to be up for grabs.
Though there are a few players who might be considered front-runners, there are roughly two dozen, maybe more, who could be considered the best in the country.
Here's a few, sort of a sampler of the season so far:
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Mason Plumlee, Duke. Best player on the No. 1 team is a pretty good start the conversation. The versatile, 6-foot-10 forward has been dominating at times during his senior season, shooting 61 percent from the floor while averaging 19.1 points and 11.3 rebounds per game. Plumlee had 21 points and 15 rebounds in the Blue Devils' rout of Elon Thursday night, a day after getting 19 and nine against Cornell. When Duke (11-0) needs a big shot or rebound, it's usually Plumlee who gets it, and he's a big reason the Blue Devils climbed to No. 1 for the 16th straight season under coach Mike Krzyzewski.
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Trey Burke, Michigan. Burke thought about leaving for the NBA after his freshman season. Deciding to stick around may end up helping his draft status. The 6-0 sophomore was an AP preseason All-American and has arguably been the nation's best point guard through the first two months of the season. Burke got away with playing on natural ability last season, but his game has matured and he's helped the Wolverines open the season 11-0 and climb to No. 2 in the AP Top 25. He's shooting 53 percent, impressive for a guard, while averaging 18 points and seven assists, teaming with Tim Hardaway Jr. in what may be the nation's best backcourt.
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Doug McDermott, Creighton. Another preseason All-American, the coach's son is as tenacious as anyone in the game. Teams have tried just about everything against the 6-8 junior forward and few have found a way to slow him down. McDermott was third nationally with 22.9 points per game last season and is third again this year, up to 23.7. McDermott became the first Creighton player since 1990 to score 30 points in consecutive games last week and is averaging 6.8 rebounds. He's also shooting 55 percent, including 51 percent from 3-point range.
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Nick Johnson, Arizona. East Coast fans probably don't get to see much of Johnson since Arizona's games are usually on late, but he's been the glue that's held the Wildcats (9-0) together during their best start in 25 years. An athletic 6-3 guard, he was solid as a freshman last season, but has played with much more poise and confidence as a sophomore. Johnson has hit some big shots for Arizona while scoring 13.6 points per game, second on the team, and is a tenacious defender in the vein of his uncle, former Boston Celtics great Dennis Johnson.
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C.J. McCollum, Lehigh. McCollum was fifth nationally with 21.9 points per game last season and drew plenty of attention by scoring 30 points in Lehigh's upset victory over Duke in the NCAA tournament. Even with opponents geared toward stopping him, McCollum has been nearly unstoppable during his senior season. The 6-3 guard leads the nation with 24.9 points per game and is averaging 5.4 rebounds and 3.1 assists. McCollum is tied for fifth nationally in 3-point shooting, hitting 51.9 percent, and is generating plenty of attention from NBA scouts.
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Isaiah Canaan, Murray State. Canaan may be the best player in his state, which is saying something with powerhouses like Louisville and Kentucky just down the road. The 6-1 senior guard led the Racers to national prominence last season and has been even better this season. A preseason All-American and the reigning Ohio Valley Conference player of the year, he's seventh nationally in scoring at 21.3 points per game and has led Murray State to a 9-1 record. Relatively unheralded when he joined the Racers, he could be headed to the NBA after he leaves Murray.
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NCAA considering proposals to change recruiting

The NCAA released a package of proposals Friday that would change the recruiting calendar, lift restrictions on how and how often coaches can contact recruits, and allow athletes to accept more money for participating in non-scholastic events.
All the proposals are expected to be voted on Jan. 19 at the NCAA's annual convention near Dallas. If approved, they could take effect Aug. 1.
This is the first detailed glimpse into how the NCAA intends to rewrite its massive rulebook and Jim Barker, chairman of the NCAA rules committee working on the plan, said the goal is "smarter rules and tougher enforcement."
If the package is approved, the overall result would provide coaches with more leeway in recruiting. The hope is that athletes will build more meaningful relationships with their coaches, and they will get more opportunities to showcase their skills in front of college and pro scouts.
Campus leaders are embracing the moves, too.
"We have to keep track of all that now," Indiana athletic director Fred Glass said before the sixth-ranked Hoosiers hosted Florida Atlantic on Friday night. "If don't have to do that, it will eliminate a substantial part of it."
One key recommendation would create a uniform recruiting calendar for all sports and allow coaches to begin contacting potential recruits after July 1 of their sophomore year, though coaches would still have to abide by the no-contact periods.
"The rules group believes that the uniform recruiting date will create significant ease of administration on campus, make the rules more understandable and allow for better recruiting decisions from both the coach and prospective student-athlete," said Barker, the Clemson president.
Those were the goals NCAA President Mark Emmert outlined more than a year ago when he backed the move to shrink the rulebook following a year of major college scandals that included stripping a national champion of its title, a Heisman Trophy winner giving back his trophy, criminal allegations and the accusation that another Heisman winner's father was peddling his son's services.
In the wake of so much turmoil, Emmert held a presidential retreat in August 2011 to acknowledge that the governing body needed to focus more on enforcing the rules that go to heart of college sports — fair play, ethical behavior and tough penalties that dissuade coaches from considering cost-benefit analyses when making decisions about playing by the rules.
Some rules, Emmert acknowledged are simply unenforceable or so narrow they consume too much time and effort at the institution level and the NCAA level.
That's one reason another proposal would allow coaches to reach out players through any communication mode with no limitation on the number of contacts. College basketball coaches were given that ability in June, and now the working group Barker has led wants to extend those privileges to all sports.
"I've always thought they should let that go anyways and let the marketplace decide," Glass said when asked about lifting the contact restrictions.
Other proposals would allow:
—Athletes to accept up to $300 per year beyond their own expenses to attend non-scholastic events, receive expenses and "reasonable benefits" associated with practices and competition with national teams, including tryouts;
—Schools to provide normal expenses, including travel expenses, for athletes representing the school at events such as goodwill tours and media appearances;
—Amateur teams or event sponsors to award money beyond an athlete's expenses based on the performance of that athlete or team in all sorts, not just tennis;
—Schools, conferences or the NCAA to pay for medical expenses and any related expenses for the athlete.
Barker acknowledged this is only the first phase of recommendations. The working group is expected to focus next on financial aid, playing and practice season rules.
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NCAA suspends Texas Longhorns guard Myck Kabongo of Toronto 23 games

The NCAA has suspended Texas basketball player Myck Kabongo of Toronto for 23 games for accepting impermissible benefits and providing false statements during an investigation into the infractions.
The Division I committee on student-athlete reinstatement announced the suspension Friday.
Kabongo also must repay $475 to a charity of his choice. The suspension includes the 10 games he has already missed.
The NCAA says Kabongo accepted airfare and personal training instruction and then provided false and misleading information about the infractions during two interviews with university officials.
University officials were notified of the decision last week, the NCAA said. An appeal was heard Thursday, and the NCAA decided to overturn the original decision to suspend Kabongo for the entire season.
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