[Congressional Record Volume 143, Number 150 (Friday, October 31, 1997)]
[House]
[Page H9845]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                              {time}  1315
                          THE BRAINLESS TAXMAN

  The SPEAKER pro tempore (Mrs. Emerson). Under a previous order of the 
House, the gentlewoman from Idaho [Mrs. Chenoweth] is recognized for 5 
minutes.
  Mrs. CHENOWETH. Madam Speaker, it is not often that I bring a whole 
lot of levity to this House, but sometimes we have to make sure we 
maintain our sense of humor in order to make sure we maintain our 
focus.
  Madam Speaker, this is Halloween and there will be many scary stories 
that are told today. One of the scariest stories that I heard that I 
remember when I was a child was the tale of the headless horseman. But 
in keeping with that theme today, let me tell you a true story. I call 
it the tale of the brainless taxman. As I said, this is really a true 
story and it involves one of my constituents.
  My constituent, a respected Idaho jurist named Robert Huntley, 
carefully paid his taxes every year and when I said he is a respected 
Idaho jurist, he is a former justice of the Idaho Supreme Court. He is 
a careful man. He is a law-abiding man. He thought that he was safe, by 
paying his estimated taxes as required, from the clutches of the 
brainless taxman. But last year he made a mistake. The good judge 
underpaid his taxes by 39 cents. Out of nearly $75,000, the good judge 
underpaid his taxes by 39 cents.
  Now, that is an error of about one two-hundred thousandths of the tax 
burden. It is also less than one-half dollar. It seems to me that it 
could have been rounded down to a zero, but that would have been 
reasonable. And the IRS is not reasonable and we all know that from the 
horror stories that we have heard across this Nation.
  So what did the brainless taxman do in this case? Well, he pointed a 
bony finger in the direction of the judge and told him that he owes 39 
cents in back taxes plus $123.71 in penalties plus 1 cent in interest 
on this egregiously delinquent bill.
  Now, Madam Speaker, the brainless taxman assessed penalty and 
interest of $123.71 for an error of 39 cents on former Justice Robert 
Huntley.
  In case you are wondering, in order to calculate 39 cents as a 
percentage of his tax bill, you have to go back six decimal places. No 
wonder Americans are scared to death of the brainless taxman. Madam 
Speaker, let us drive a stake through the heart of this monster once 
and for all. Let us not just wound him, let us drive a stake through 
the heart of this monster.
  Madam Speaker, I include for the Record copies of Justice Huntley's 
letter that was sent to me and his tax bill. I have properly redacted 
the good judge's Social Security number.

       Givens Pursley & Huntley LLP, Boise, ID, July 21, 1997.

     Hon. Helen Chenoweth,
     Longworth House Office Bldg.,
     Washington, DC.
       Dear Congressman Chenoweth: I write you to give you a 
     document which will instill pride in the bureaucracy of our 
     government, namely the IRS. Enclosed is a notice I have 
     received advising that I underpaid my quarterly payments by 
     $.39 cents and thus I am being assessed a penalty of $123.70 
     and interest of $.01 (one cent).
       It is great that the IRS expends its energy ferreting out 
     us substantial tax avoiders.
           Sincerely,
     Robert C. Huntley, Jr.
                                                                    ____

                                       Department of the Treasury,


                                     Internal Revenue Service,

                                         Ogden, UT, July 14, 1997.
     Robert C & Elfriede M. Huntley.

                        Request for Tax Payment

       According to our records, you owe $124.10 on your income 
     tax. Please pay the full amount by Aug. 4, 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..............                          -45,041.61
Other credits.......................                                 .00
Other payments......................                          -29,804.00
Total payments & credits............                          -74,845.61
                                                                        
                                   TAX                                  
                                                                        
Total tax on return.................                           74,846.00
Less: Total payments & credits......                          -74,845.61
Underpaid tax.......................                                 .39
Penalty.............................                              123.70
Interest............................                                 .01
Amount you owe......................                              124.10
    Subtract payments we have not                                       
     included above.................                          __________
    Pay this amount (use tear-off on                                    
     last page).....................                          __________
                                                                        

                                      

                          ____________________