[Congressional Record Volume 143, Number 143 (Wednesday, October 22, 1997)]
[House]
[Page H8988]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                           REFORM OF THE IRS

  The SPEAKER pro tempore. Under a previous order of the House, the 
gentlewoman from Texas [Ms. Jackson-Lee] is recognized for 5 minutes.
  Ms. JACKSON-LEE of Texas. Mr. Speaker, I rise today to discuss an 
issue that has received quite a bit of attention over the last couple 
of weeks and months. However, many have raised concerns about this for 
a period of time.
  Today, however, I think we can bring this discussion to a higher note 
in a bipartisan manner that reflects greater interest in saving the 
voluntary taxpaying system that we have in this Nation, but as well, 
acknowledging that there have been serious problems that have plagued 
the Internal Revenue Service as perceived by taxpayers in the variety 
of stories that they have been able to share with Congress on this very 
point.
  I felt compelled to address this question in my own district, for it 
is one thing to hear of a national outcry. It is extremely important to 
allow your constituents to share their own individual cases that may 
have occurred.
  Not one single witness got up and wanted to declare the abolishment 
of the IRS or to say that they no longer wanted to share the 
responsibility of this great government, the government that provides 
with national security your protection, provides for public education, 
the safety of our air and water, that provides for our national law 
enforcement, the beautiful national parks and monuments that we 
appreciate, the protecting of this capital. Citizens to a one concluded 
that they wanted to be part of this government and part of supporting 
it.
  But each of them could recount for me an unfortunate set of 
circumstances that made them feel intimidated and unable to deal with 
addressing their problems of questions about the taxes that they paid 
or were alleged to have not paid.
  In particular, let me honestly say in this hearing that I held on 
Friday, October 17th, many citizens and constituents that I asked to 
participate or suggested that they might were, in fact, frightened and 
intimidated and did not want to come forward for fear of being 
targeted. That is not the kind of agency we would like to have.
  Let me say in defense that representatives of the IRS employees union 
also came forward and mentioned the many good and dedicated and sincere 
employees that want to work within the bounds of the law, want to work 
with taxpayers and want to ensure that that kind of intimidation does 
not exist.
  With that hearing behind me, I thought it was extremely important to 
compliment the process today of a bill marked up in the Committee on 
Ways and Means and offer my own legislation, entitled the Taxpayers 
Justice Act of 1997. I focus on justice for taxpayers.
  I agree with those who are supporting elimination of the marriage tax 
penalty. My bill includes that. We should encourage those who are 
married, live together, support families and pay taxes. Why should they 
be penalized because they are not single?
  I also support the creation of civil and criminal penalties for IRS 
employees who work outside the bounds of their job description and 
scope, who harass or intimidate taxpayers, do not give them a chance to 
explain their situation.
  I am supporting a two-year commission to help simplify the Tax Code 
so that we are not going through mounds and mounds of paper, some 9000 
pages of the Tax Code. That simply cannot be.
  I am also interested in creating a taxpayers advisory board of real, 
plain, average taxpayers, not the major giants across the Nation, but 
just the average citizen who, every day of their life, is trying to 
comply with the laws of this land.
  I want to eliminate potential discrimination, job discrimination at 
the IRS, and potential discrimination of those who may be targeted 
because of race, sex or ethnic origin or religion origin to be audited. 
I also want to be assured or assure divorced women whose incomes are 
less than their spouses that they are not penalized with the taxes of 
past mistakes in marriage so that there is some protection for them. 
And, yes, rather than rushing a taxpayer to the courthouse where their 
resources are exhausted, I would like to see the utilization of 
mediation and dispute resolution so that taxpayers and the IRS can sit 
down and attempt to resolve their differences. There is some form like 
that, but it is not where it is moved in a direction that reinforces 
the taxpayer that this is the right thing to do, to sit down in 
mediation.
  Overall, we have a good system that supports this government. But 
whenever you call a hearing on the IRS and your constituents run the 
opposite direction rather than come to the table to provide insight and 
information, you know you have a problem. The Taxpayers Justice Act of 
1997 is to compliment the Act of the Committee on Ways and Means, but 
also to address your concerns, that of the taxpayers of this country 
who need justice.
  I hope Members will support the Taxpayers Justice Act of 1997.

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