[Congressional Record Volume 140, Number 36 (Friday, March 25, 1994)]
[House]
[Page H]
From the Congressional Record Online through the Government Printing Office [www.gpo.gov]


[Congressional Record: March 25, 1994]
From the Congressional Record Online via GPO Access [wais.access.gpo.gov]

 
                SIMON/PRYOR/BOND AMENDMENT REGARDING IRS

 Mr. GRASSLEY. Mr. President as the ranking Republican on the 
Finance Subcommittee that has oversight of the IRS, I have expressed 
reservations about the Department of Treasury's proposal for additional 
IRS, agents.
  However, I believe the compromise that Senator Pryor, who is the 
Chairman of the IRS Oversight Subcommittee, has negotiated with 
Senators Simon and Bond alleviates many of my concerns.
  My first point is that this proposal should be on-budget. Placing 
these new agents off-budget is furthering a bad precedent.
  Along with my budgetary concerns, I am concerned about the merits and 
need for an increase in IRS agents.
  The IRS has seen a personnel increase of nearly 33 percent since 1982 
from 80,000 to approximately 120,000. This is a bigger increase than 
any other agency or department except the Department of Defense.
  Now the IRS wants a further increase in personnel. The agency claims 
that more revenues can be had. I would suggest that the IRS should give 
greater consideration to realizing these additional revenues through a 
reallocation of IRS priorities for auditing. There has been no 
independent review of the IRS's claims for increased revenues by 
increasing agents.
  It should be noted that the IRS is proposing a 4 percent increase in 
staff that will at best only increase revenues by .001 percent over 
five years.
  The compromise agreed to goes some way in alleviating my concerns. 
the amendment will require CBO to verify that the additional IRS agents 
will, at least, raise more revenue than they cost.
  More importantly, the amendment requires that the new taxpayers bill 
of rights II must be law before funds are made available in fiscal year 
1996. I worked closely with the Senator from Arkansas in passing the 
original taxpayers bill of rights. I look forward to continuing our 
work on the new bill this year. This legislation will provide further 
protection and fair treatment of taxpayers.
  I congratulate my colleagues Senators. Pryor, Simon, and Bond for 
their well-intentioned efforts and look forward to working closely with 
them on this matter during conference.
  The PRESIDENT pro tempore. The Chair would inquire whether or not 
there are further requests in light of the order previously entered?
  Mr. FORD. Mr. President, that completes our agenda at the moment. I 
believe the hour of 11 o'clock has arrived. We are going to recess for 
a few minutes.


                           ORDER OF PROCEDURE

  Mr. CRAIG. Mr. President, prior to recess, could I make a brief 
statement in relation to the proceedings of the evening?
  The PRESIDENT pro tempore. Is there objection? How much time would 
the Senator require?
  Mr. CRAIG. I would require about 3 minutes.
  The PRESIDENT pro tempore. Is there objection? The Chair hears none.
  The Senator will proceed for 3 minutes.

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