[Congressional Record Volume 143, Number 143 (Wednesday, October 22, 1997)]
[House]
[Page H8979]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                    MORE ON THE IRS AND THE TAX CODE

  (Mr. SMITH of Michigan asked and was given permission to address the 
House for 1 minute and to revise and extend his remarks.)
  Mr. SMITH of Michigan. Mr. Speaker, I wanted to talk about the IRS, 
our Tax Code, where we go from here, and some of the abuses. In my 
Somerset congressional church in Somerset, MI, a member gave me his dun 
notice from the IRS and I would like to share it with my colleagues 
and, Mr. Speaker, with the American people.
  It says, ``According to our records, you owe $49 on your income tax. 
Please pay the full amount, et cetera, by this date. If you have not 
paid, mail your check or money order. Tax withheld, zero; estimated tax 
payments, $6,347; total payments or credits, $7,379.83; total tax on 
return, $7,380.'' That is all complicated.
  Here is the line that makes the difference. ``Your underpaid tax, 17 
cents. You owe a penalty of $49.35.''
  The postage stamp to send out this dun notice is more than the 17 
cents that IRS said he owed on his taxes. I think it is another example 
of why we have to reform the IRS and get rid of it as we know it.
  Mr. Speaker, I include for the Record the following:

                        Request for Tax Payment

       According to our records, you owe $49.35 on your income 
     tax. Please pay the full amount by Sep. 15, 1997. If you've 
     already paid your tax in full or arranged for an installment 
     agreement, please disregard this notice.
       If you haven't paid, mail your check or money order and 
     tear-off stub from the last page of this notice. Make your 
     check payable to Internal Revenue Service and write your 
     Social Security number on it. If you can't pay in full, 
     please call us to discuss payment.


                             Tax Statement

Payments and credits:
  Tax withheld.....................................................$.00
  Estimated tax payments.......................................6,347.83
  Other credits......................................................00
  Other payments...............................................1,032.00
                                                             __________
                                                             
    Total payments and credits.................................7,379.83
                                                               ==========
_______________________________________________________________________

Tax:
  Total tax on return..........................................7,380.00
  Less:
      Total payments and credits...............................7,379.83
                                                               ==========
_______________________________________________________________________

  Underpaid tax......................................................17
  Penalty.........................................................20.64
  Interest........................................................28.54
                                                             __________
                                                             
    Amount you owe................................................49.35
                                                               ==========


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