[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. Res. 112 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
S. RES. 112

 Expressing the sense of the Senate that the Internal Revenue Service 
 should provide printed copies of Internal Revenue Service Publication 
          17 to taxpayers in the United States free of charge.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 25, 2015

  Mr. Rubio (for himself, Mrs. Shaheen, and Ms. Ayotte) submitted the 
  following resolution; which was referred to the Committee on Finance

_______________________________________________________________________

                               RESOLUTION


 
 Expressing the sense of the Senate that the Internal Revenue Service 
 should provide printed copies of Internal Revenue Service Publication 
          17 to taxpayers in the United States free of charge.

Whereas each year, Internal Revenue Service Publication 17, entitled ``Your 
        Federal Income Tax'', provides individuals with general instructions on 
        how to file their taxes for the previous taxable year;
Whereas in each year prior to 2015, free printed versions of Internal Revenue 
        Service Publication 17 were made widely available to taxpayers at 
        libraries, post offices, and taxpayer service offices, and even by mail 
        at the request of a taxpayer;
Whereas in an effort to save money, the Internal Revenue Service no longer 
        disseminates a free printed version of Internal Revenue Service 
        Publication 17 as it transitions to a fully electronic tax filing 
        system, including an electronic system for providing instructions on 
        filing taxes;
Whereas the Internal Revenue Service directs taxpayers to the Internet to 
        download an electronic version of Internal Revenue Service Publication 
        17, even though the limited availability of a printed version of this 
        publication burdens individuals who do not have access to a computer or 
        printer and individuals who struggle to navigate a computer;
Whereas the dissemination of printed copies of Internal Revenue Service 
        Publication 17 is a basic taxpayer service that the Internal Revenue 
        Service is ignoring in an effort to reduce spending;
Whereas the Internal Revenue Service has experienced budget cuts for 5 
        consecutive fiscal years, amounting to a reduction in its budget of 
        $1,200,000,000, or 10 percent, since fiscal year 2010;
Whereas the Internal Revenue Service should prioritize its resources on areas 
        that are critical to the ability of taxpayers to file their taxes in a 
        timely and proper manner; and
Whereas the decision of the Internal Revenue Service to stop disseminating 
        printed copies of Internal Revenue Service Publication 17 adversely 
        impacts populations that do not have access to, or understand how to 
        use, a computer, and the decision unnecessarily burdens and restricts 
        the ability of taxpayers to comply with the convoluted and complicated 
        provisions of the Internal Revenue Code of 1986: Now, therefore, be it
    Resolved, That the Senate urges the Internal Revenue Service to--
            (1) resume printing copies of Internal Revenue Service 
        Publication 17; and
            (2) provide free copies of such publication to the 
        taxpayers of the United States.
                                 <all>