[Congressional Record Volume 140, Number 42 (Monday, April 18, 1994)]
[Senate]
[Page S]
From the Congressional Record Online through the Government Printing Office [www.gpo.gov]


[Congressional Record: April 18, 1994]
From the Congressional Record Online via GPO Access [wais.access.gpo.gov]

 
              CHANGE THE BURDEN OF PROOF IN IRS TAX CASES

  (Mr. TRAFICANT asked and was given permission to address the House 
for 1 minute, and to revise and extend his remarks.)
  Mr. TRAFICANT. Mr. Speaker, I ask the Members to check this out. 
Hector Alva and Ray Alva are brothers. Now, Ray Alva owes the IRS 
almost $200,000.
  Hector Alva has a small business. He owns a couple pieces of farm 
equipment, and he hires 150 farm workers to do custom farm service 
work.
  The IRS shows up and takes Hector Alva's equipment. Hector Alva says, 
``My brother owes you money, not me.''
  The IRS says, ``Hector, prove it.''
  He says, ``You're taking my equipment without even giving me notice. 
This is illegal.''
  They said, ``Hector, prove it. You don't look like an American 
businessman, and we don't think you can own that expensive equipment. 
Prove it, Hector. Prove it, Hector.''
  Mass murderers do not have to prove it, but they say, ``Prove it, 
Hector Alva. You don't look like you could own such equipment.''
  Shame, Congress. It is time to change the burden of proof in tax 
cases. Before the IRS comes out and takes anybody's property and 
accuses them of fraud or wrongdoing, the IRS should have to prove it, 
and a taxpayer should be innocent until proven guilty. After all, mass 
murderers are treated that way.
  Think about it. I ask the Members to sign Discharge Petition No. 12 
and help me. This is H.R. 3261, Discharge Petition No. 12, and I ask 
for this help because I say to the Congress that I do not know who they 
represent anymore.

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