[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1583 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1583

    To amend the Internal Revenue Code of 1986 to repeal provisions 
relating to qualified tax collection contracts, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 12, 2005

Mr. Van Hollen introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to repeal provisions 
relating to qualified tax collection contracts, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Abuse Prevention Act of 
2005''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Taxpayers should be treated fairly in the Federal tax 
        collection process.
            (2) Congress has repeatedly stated its opposition to overly 
        aggressive Federal tax collection techniques.
            (3) Section 1204 of the Internal Revenue Service 
        Restructuring and Reform Act of 1998 specifically prevents 
        employees of the Internal Revenue Service from being evaluated 
        on the basis of the amount of taxes they collect in order to 
        eliminate incentives to use overly aggressive tax collection 
        techniques.
            (4) Paying for Federal tax collection services on the basis 
        of a commission or as a percentage of taxes collected would 
        provide incentives for overly aggressive collection techniques.

SEC. 3. QUALIFIED TAX COLLECTION CONTRACTS.

    (a) Repeal of General Authority.--Section 6306 of the Internal 
Revenue Code of 1986 is hereby repealed.
    (b) Conforming Amendments.--
            (1) Other repeals.--
                    (A) Sections 7433A and 7811(g) of the Internal 
                Revenue Code of 1986 are hereby repealed.
                    (B) Section 1203(e) of the Internal Revenue Service 
                Restructuring and Reform Act of 1998 is hereby 
                repealed.
                    (C) Section 881(e) of the American Jobs Creation 
                Act of 2004 is hereby repealed.
            (2) Additional amendments.--
                    (A) Section 7809(a) of the Internal Revenue Code of 
                1986 is amended by striking ``6306,'' before ``7651''.
                    (B) The table of sections for subchapter A of 
                chapter 64 of such Code is amended by striking the item 
                relating to section 6306.
                    (C) The table of sections for subchapter B of 
                chapter 76 of such Code is amended by striking the item 
                relating to section 7433A.
    (d) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        take effect on the date of enactment of this Act.
            (2) Existing qualified tax collection contracts.--With 
        respect to qualified tax collection contracts that were entered 
        into before the date of enactment of this Act, the amendments 
        made by this section shall take effect 60 days after the date 
        of enactment of this Act.
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