[Congressional Record Volume 143, Number 37 (Thursday, March 20, 1997)]
[Senate]
[Page S2724]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




              INTERNAL REVENUE SERVICE ACCOUNTABILITY ACT

  Mr. HAGEL. Mr. President, the American people are fed up with the IRS 
and its tactics. They are calling for change. Today I have taken a 
first step to help. I am joining as a cosponsor of S. 365, the Internal 
Revenue Service Accountability Act, which was introduced by my 
distinguished colleague from Georgia, Senator Coverdell.
  The IRS is in disarray from its top management all the way down to 
its field offices, and American taxpayers are paying the price for that 
disarray--a price in inefficiency, in inconvenience, in intrusiveness, 
and even in harassment. It is not fair for American taxpayers to fund 
an agency that is wasting their money and time. It is time to clean up 
the IRS. It is time for a change.
  The IRS Accountability Act puts a tight rein on the IRS and its 
agents. It makes IRS agents personally accountable for their actions 
and subjects them to criminal prosecution if they abuse their authority 
by harassing taxpayers. The bill makes it a crime to release 
information from tax returns without proper authority. It restricts the 
ability of the IRS to conduct audits. It ensures that the IRS will 
abide by court decisions against it. And it ensures that taxpayers have 
a chance to correct any honest mistakes on their tax forms without 
incurring a penalty.
  American taxpayers are honest, hard workers. They do not deserve an 
overzealous agency with its agents tormenting and harassing them. It is 
time to make the IRS more accountable for its actions.
  This bill is an important first step toward protecting Americans from 
a Tax Code that is unfair, restrictive, punitive, and complicated. We 
need to do more. We need to completely overhaul our Tax Code to make it 
flatter, fairer, and simpler. We need to look at all options as we 
tackle this issue, but we must make sure that a new Tax Code eases the 
burden for families and businesses and encourages, rather than 
inhibits, growth, investment, and savings. That should be our top 
priority.
  That is our task for the coming months and years. But until we can 
successfully meet that greater challenge, the very least we can do for 
the American taxpayer is to get the IRS cleaned up and off the 
taxpayers' backs.
  The time has come for tax relief. The people of the United States 
have had enough. They want less government, less regulation, and less 
taxes. And they want less hassle and harassment from their Government. 
The IRS Accountability Act is a good start. As we approach tax day, 
April 15, it is only appropriate that we take a bold step toward fixing 
the IRS.
  The time for change is now.

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