[Congressional Record Volume 141, Number 80 (Monday, May 15, 1995)]
[House]
[Page H4918]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]



     H.R. 390
  Mr. TRAFICANT. Mr. Speaker, since no one else is here at this point, 
H.R. 390 is a bill that would change the burden of proof in the tax 
case. Right now, if you go to a tax court on a civil case, the IRS can 
lien your house, take your bank account, take your parakeet, take your 
rubber duckie, and you have to prove you are innocent because you are 
considered guilty in that court.
  H.R. 390 says, first of all, whenever a taxpayer goes to court in 
America there is one standard, and that is an American is innocent 
until proven guilty, and I shall switch and the American taxpayer shall 
be deemed innocent as well.
  Second of all, you have 10 days where the IRS has to let you know 
what problem you have with your tax form. Cite the position of the 
regulation or the statute, in which your tax report has some problems. 
And finally, before they can take your house, take your car, take your 
bank account, they have to present facts to a court of law and have a 
court order to do so.
  I think it is time, my colleagues. If innocent until proven guilty 
worked for the Son of Sam and Jeffrey Dahmer, how is it that grandma 
and grandpa, mom and dad or American taxpayers are guilty and a court 
must prove them innocent? Let us get on with our business. I am asking 
whoever is in the Congress who may be watching this to cosponsor H.R. 
390 and have the Committee on Ways and Means bring the bill out.
  The American people should be treated at least as well as a common 
murderer in a tax court.

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