WASHINGTON — American International Group Inc., one of the world's largest insurers, paid Akin Gump Strauss Hauer & Feld LLP $120,000 in the first half of 2007 to lobby the federal government, according to a disclosure form.

The firm lobbied Congress to change an Internal Revenue Code, according to the form posted online Aug. 13 by the Senate's public records office.

Under a federal law enacted in 1995, lobbyists are required to disclose activities that could influence members of the executive and legislative branches. They must register with Congress within 45 days of being hired or engaging in lobbying.

AIG is based in New York.

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© 2007 The Associated Press