[Congressional Record Volume 143, Number 153 (Wednesday, November 5, 1997)]
[House]
[Pages H10040-H10046]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




     INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1997

  The SPEAKER pro tempore. In the debate on H.R. 2676, the gentleman 
from New York [Mr. Rangel] has 7\1/2\ minutes remaining and the 
gentleman from Ohio [Mr. Portman] has 6\1/4\ minutes remaining.
  The Chair recognizes the gentleman from New York [Mr. Rangel].
  Mr. RANGEL. Mr. Speaker, I yield myself such time as I may consume.

                              {time}  1415

  I rise in support of H.R. 2676. First, I would like to thank the 
chairman of the Committee on Ways and Means for creating an atmosphere 
which allowed the gentleman from Maryland [Mr. Cardin] and the 
gentleman from Ohio [Mr. Portman] to take the best that came out of the 
commission, not only to work with it in a bipartisan way, but to bring 
it to Members who did not serve on the commission so that they would be 
able to work and improve upon it.
  The administration has had strong objections over the original 
document. This could have been played up politically that the President 
was trying to protect the status quo, but the Secretary of Treasury was 
not only involved in the meetings but encouraged to know that no 
Republican and no Democrat was locked in concrete except to the extent 
that the IRS needed improvement and it had to be done and it was going 
to be done now.
  The Democratic Leader, the gentleman from Missouri [Mr. Gephardt], 
publicly said that they were not there, that the Democrats were not 
there, except to join with our Republican friends to get a bipartisan 
solution to a serious problem.
  So, Mr. Speaker, we are here today for the first time in a long time 
knowing that we have taken one gigantic step forward to give some small 
comfort to the taxpayer that at least we, in the Congress, are 
providing the oversight to try to make the collection easier.
  But, Mr. Speaker, we all agree that this is only a first step. We 
cannot give a very complicated, complex Tax Code to anybody and expect 
them not to have problems in its execution. If anyone abuses their 
rights as a public servant with the taxpayer, that person should be 
pulled up at the roots and got rid of. There should be no excuse for 
any public servant treating taxpayers in a disrespectful way. But there 
should be no excuse for us to talking about pulling up the IRS by the 
roots unless we are prepared to say we are going to pull up the Tax 
Code by the roots.
  And I would want to say this, that if we can get this Portman-Cardin 
spirit

[[Page H10041]]

of cooperation going, let us try to do it in talking about this bus 
trip that is going to pull up the Code by the roots, and I ask whether 
or not there is an extra seat on that bus that I can join in. The only 
thing I would want to know is, where is the bus going, what is the 
itinerary, how much is it going to cost, and, most importantly, when is 
it going to end? This bus that has been pulling up the Tax Code by the 
roots has been in a bus depot for 3 years.
  If we are going to do anything to correct the system, and God knows 
we agree it has to be simplified, let us try to do this too in a 
bipartisan way, the same way we have been so successful in recognizing 
a problem and trying to bring a resolution.
  Finally, Mr. Speaker, I would want to say that I would encourage the 
administration to take a lesson from the books of the House of 
Representatives and not only just support this, but to encourage the 
other body not to politicize this issue.
  We are moving swiftly, we are moving swiftly toward the end of our 
legislative business for this year. It would do us no good to 
compliment each other for this bipartisan effort if the other body is 
not on board. We all know that next year something chemically is going 
to take over us as we all seek reelection. I would suggest that it is 
more important to get this important piece of legislation passed than 
to give other people an opportunity to make political hay out of it.
  I conclude by thanking the leadership on both sides of the aisle, 
again, the gentleman from Ohio [Mr. Portman], the gentleman from 
Maryland [Mr. Cardin], and those Members who worked so hard, not to get 
their names in the newspaper or to have TV interviews, but to do what 
was best for the country and what was best for the Internal Revenue 
Service, but most importantly, what was in the best interests of 
American taxpayers.
  Mr. Speaker, I yield back the balance of my time.
  Mr. PORTMAN. Mr. Speaker, I yield the balance of my time to the 
gentleman from Texas [Mr. Archer], the chairman of the Committee on 
Ways and Means, and, as I said earlier this afternoon, we would not be 
here on the floor this afternoon debating this critical issue if not 
for the gentleman from Texas, [Mr. Archer].
  Mr. ARCHER. Mr. Speaker, I thank the gentleman from Ohio for yielding 
this time to me. But before I close, there is one person here who 
deserves very special recognition, and that is Bob Brockamp of 
Prescott, AZ, who is the personification of an IRS victim. He and his 
family have suffered an injustice that no one should endure.
  In 1994, 93-year-old grandfather Stanley McGill mistakenly sent a 
$7,000 check to the IRS. Unfortunately, by the time Bob and his family 
caught the error and tried to get their money back, the 3-year statute 
of limitations on refunds had expired, and even though the IRS admitted 
that Bob's grandfather owed only $700, not $7,000, they would not 
refund the balance of the money.
  Mr. McGill was senile and had made the same mistake before by adding 
extra zeros to checks mistakenly and overpaying his bills by thousands 
of dollars. But in these instances where his local hospital and 
pharmacy were overpaid, they sent the money back. The IRS would not.
  Bob's family fought the IRS for 8 years all the way to the U.S. 
Supreme Court. A 3-year statute of limitations prevented the IRS from 
returning the money that was not theirs in the first place said the 
Court. And while it is too late to help Bob and his family, the bill 
that we vote on today allows the IRS finally to waive the statute of 
limitations on refunds for the sick and the disabled, ensuring that no 
other American will have to go through what the Brockamp family went 
through.
  Mr. Speaker, the U.S. Congress owes Bob and his family an apology. 
The last thing an ailing senior citizen and their family should have to 
do is worry about the IRS. Thanks to the good fight that Bob and his 
family waged to obtain justice, thousands of taxpayers in the future 
will worry no more.
  And, Mr. Speaker, I am delighted the President has finally seen the 
light and decided to support this bill. The gentleman from Ohio [Mr. 
Portman], the gentlewoman from Connecticut [Mrs. Johnson], and the 
gentleman from Maryland [Mr. Cardin] worked long and hard to put it 
together, and, as we have heard today, they deserve much praise.
  But, Mr. Speaker, in the end our task is not to thank each other for 
what we do today. Our thanks should go to the American people, the 
people who sent us here. Today's vote is a victory for all Americans 
who believe Washington should not change its ways to greater and 
greater power but should change its ways so the American people will 
not have to change theirs.
  Congress no longer solves problems by raising taxes, as was true for 
too many Congresses. We now solve problems by restoring hope, power, 
and opportunity to the people who pay the taxes.
  Mr. Speaker, I am proud to add that fixing the IRS continues a 
remarkably productive record for this Congress. We cut taxes and passed 
legislation to balance the budget, we saved Medicare from bankruptcy, 
and we fixed the failed welfare state. We cut the cost of the Congress 
of the United States by $200 million a year, and now we are fixing the 
IRS. We reduced the deficit from $203 billion in November of 1994 to 
$30 billion today. More than 5 million new jobs have been created, 
interest rates have dropped from 8 percent to 6 percent, and the stock 
market has virtually doubled.
  But mark my words, we are just warming up. I believe we must 
completely and totally get the IRS out of the lives of every single 
American. We must look the IRS in the eye and say it is not their 
money, it is the people's money. The politicians and the IRS must stop 
reaching into the people's wallets, taking from them what the people 
have earned and what they need for themselves.
  So, Mr. Speaker, the bill we will vote on today represents more than 
fixing the IRS. The bill is about our values, our principles, our 
convictions. It is about right and wrong; it is about putting taxpayers 
first.
  As the first chairman of the Committee on Ways and Means in memory 
who continues to do his own tax return, and, I must say, in longhand, 
not by computer, I can say today to the American people, with this vote 
we heard them, we understand them, we know what they are going through, 
we are on their side. They are the producers, they make things happen, 
we should follow in Washington, and that is what this bill is all 
about. So instead of thanking each other, we should say thanks to the 
American people who have made this the greatest country on the face of 
the Earth.
  Ms. EDDIE BERNICE JOHNSON of Texas. Mr. Speaker, today the House 
considered legislation to reform and restructure the Internal Revenue 
Service. The House voted overwhelmingly to approve this reform 
legislation and I also voted for the bill. I did have concerns over a 
proposed shift of the burden of proof but I feel that the provision was 
changed enough to ensure that the Government's hands would not be tied 
when going after tax evaders and those who commit tax fraud.
  The congressional hearings on the IRS not only opened the public's 
eyes to intimidation and harassment by a small number of IRS agents and 
supervisors, the hearings have also motivated Congress to offer a large 
number of bills that seek to change the way that the IRS does business.
  I admit that the IRS has a few employees who abuse their power, 
forgetting that they are servants to the public, not masters of it. I 
can also personally attest to the fact that there are problems in the 
manner in which the IRS conducts audits and undertakes collection. 
However, Mr. President, I am afraid that the anti-IRS rhetoric being 
employed by some in Congress has unfairly attacked and tainted the 
majority of hardworking and honest IRS employees and is negatively 
affecting their morale and productivity.
  Mr. Speaker, I am honored to have a large number of hardworking and 
honest IRS employees in my district at the IRS Mid-States Regional 
Office.
  Mr. Speaker, those employees are not afraid of a new debate on the 
role of the IRS. They are not frightened by calls for reform and making 
their fellow workers more accountable to the taxpayers. What they are 
concerned about is that they are being unfairly singled out and 
negatively portrayed as unfit, uncaring, and unprofessional employees 
of the Government.
  As Congress continues to consider more IRS reform initiatives, which 
now number between 10 and 11, we must be careful and responsible with 
both our words and actions. We must be sensitive to how our words 
affect

[[Page H10042]]

those who are truly committed to public service.
  I have heard from some of my constituents who work for the IRS and I 
am truly concerned about the morale of these dedicated and good 
employees as a result of the extremely negative rhetoric which well-
intentioned lawmakers have used to describe the operation of the 
agency.
  Mr. Speaker, we must remember that most IRS employees want to work 
with--and have worked with--lawmakers to bridge the gap between the IRS 
and the taxpayer.
  Mr. Speaker, today I rose in favor of sensible, well-thought out 
reform of the Internal Revenue Service but I ask that we truly focus on 
reform, not rhetoric.
  At the same time, I stand to support those great employees at the IRS 
midstates regional office in Dallas. They believe in public service, 
customer service, and accountability to taxpayers. They are patriotic 
and deserving of our respect and thanks, not our rhetoric and disdain.
  Mr. KILDEE. Mr. Speaker, I rise today to express my strong support 
for H.R. 2676, the Internal Revenue Service Restructuring and Reform 
Act. I believe everyone would agree that commonsense reform of the IRS 
has been long overdue.
  Mr. Speaker, over the years, I have had many constituents call my 
Michigan offices to complain about problems with the IRS. In fact, each 
year, I work with our local IRS office to put together a tax assistance 
night where IRS employeers actually work directly with taxpayers to 
address their questions.
  This bipartisan legislation will set up a new citizen oversight board 
and make the IRS more accountable to average Americans. Most 
importantly, this bill will ensure that the sacred principle of 
innocent until proven guilty is extended to every hard-working, honest 
American.
  This bill is the critical first step to ensuring that our tax system 
remains both fair and equitable to all working individuals and 
families. That is why I urge my colleagues to support H.R. 2676.
  Mr. CRANE. Mr. Speaker, I rise in support of H.R. 2676, the Internal 
Revenue Service Restructuring and Reform Act.
  First, I would like to compliment my Ways and Means colleague, Mr. 
Portman, who served as a cochairman of the IRS restructuring 
commission, for his work on this issue. I also want to thank our 
chairman, Bill Archer, for the prompt committee action on the IRS 
commission recommendations.
  My office regularly assists my constituents who have had problems 
dealing with the IRS and I am quite familiar with the frustrations of 
taxpayers dealing with this agency. Of course, opposition to paying 
taxes and a mistrust of government is ingrained in Americans. Before 
our war of independence, colonists showed their disapproval of a 
British tax with the Boston tea party. After the Revolution, Americans 
took on our newly formed government with the whiskey rebellion. While 
we have not witnessed similar events in recent history, the IRS is 
easily the most hated agency of the Federal Government. But the hatred 
of the IRS is not just the hatred of taxes, but a genuine fear of the 
seemingly unchecked power the IRS wields over taxpayers.
  Congressional hearings this year have demonstrated that the IRS is an 
agency out of control. Rather than serving taxpayers, IRS bureaucrats 
too often make Americans feel like slaves to the government. We know 
that IRS managers established audit goals for their employees to 
advance in the agency. In other words, IRS employees performance was 
evaluated by the amount of money extracted from taxpayers, not by 
dealing with the merits of each individual taxpayer's return. IRS 
employees came before Congress only under the condition of anonymity 
because they feared retribution by their colleagues. Taxpayers from all 
over the United States told stories of intimidation and clear abuses of 
power exercised by IRS agents. It is clear that many IRS employees were 
living up to their ignominious reputation.
  To the credit of IRS employees, they do have a difficult job. The 
Internal Revenue Code is thousands of pages of ambiguous laws and 
regulations which can be interpreted, and often is, any number of ways. 
This is one of the reasons I have argued for so many years that 
Congress must scrap the current tax code and replace it with a flat tax 
that applies the same tax rate to all Americans simply and fairly.
  Although this bill does not replace the Tax Code, I believe the 
reforms proposed in the bill, including the establishment of the 
oversight board will go a long way in addressing some of the problems 
at the IRS. Now, citizen board members will sit in judgment of the IRS 
for a change. I am also encouraged that this bill will, in many 
circumstances, shift the burden of proof from the taxpayer to the IRS. 
While thieves, murderers, and rapists are innocent until proven guilty 
in America, taxpayers are assumed guilty by the IRS until they prove 
themselves innocent. I know my Democrat friend Jim Traficant has worked 
tirelessly on this issue and has made the point that it took a 
Republican Congress to actually get this provision put into law. I have 
proudly supported him in his efforts over the years and thank him for 
his work.
  I also want to mention some of the other reforms in this bill. 
Specifically, the bill will allow taxpayers to get reimbursed for 
attorney's fees when they prevail against the IRS. Another provision 
will extend the privilege of confidentiality to conversations with tax 
accountants who provide the same tax advice that tax attorneys provide. 
The bill will also protect innocent spouses from tax liability on joint 
returns when they are unaware of misstatements or misreporting made by 
the other spouse.
  Mr. Speaker, clearly the American people are eager to have these 
reforms. I am glad to see that President Clinton finally got that 
message and has agreed to support this bill. I urge all my colleagues 
to support H.R. 2676 and I hope that we can soon see it enacted into 
law.
  Mr. DAVIS of Florida. Mr. Speaker, today I rise in support of H.R. 
2676, the Internal Revenue Service Restructuring and Reform Act, an 
important first step in restoring the American taxpayer's faith both in 
the tax system and in the ability of their government to be efficient 
and responsive to their needs. This legislation, stemming largely from 
the Kerry-Portman Commission's recommendations, represents true 
bipartisan cooperation to address the growing concerns of citizens and 
their elected representatives over the management and activities of the 
IRS.
  H.R. 2676 makes substantial improvements to both the oversight and 
the management of the IRS, incorporating increased input from the 
private sector while protecting the overall integrity of the agency. In 
addition, this bill contains provisions designed to strengthen the 
rights of the American taxpayer when confronted by the IRS, including a 
long overdue shift of the burden of proof within the U.S. Tax Court 
from the taxpayer to the agency. Certainly, our tax laws, like the rest 
of our judicial system, should be based on the presumption that a 
citizen is innocent until proven guilty.
  While I support these much needed changes to improve the 
responsiveness and efficiency of the IRS, we must not forget that many 
of the problems this legislation seeks to remedy have their roots in 
the Internal Revenue Code itself, which continues to grow in complexity 
with each new tax law passed by Congress. Even the important tax cut 
passed earlier this session as part of the balanced budget agreement 
added hundreds of additional pages to the Internal Revenue Code. I 
believe our next step must be to thoroughly re-evaluate the overall Tax 
Code and begin a meaningful dialog on alternatives to the current 
system.
  Mr. Speaker, I urge all of my colleagues to support the legislation 
before us today which will ensure that, within the current tax 
structure, the American taxpayer will receive fairer and more efficient 
treatment by the Internal Revenue Service and I look forward to working 
with my colleagues on both sides of the aisle in exploring options for 
streamlining the Tax Code.
  Ms. HOOLEY of Oregon. Mr. Speaker, it's time to overhaul the Internal 
Revenue Service--the most inefficient and the least user-friendly 
Government agency in America.
  If any Member of this Congress still has doubts about legislation to 
overhaul our Nation's tax collecting agency, they should consider two 
cases of IRS abuse that I have been confronted with in the last few 
months. The first involves a woman whose bank account was frozen 
because her ex-husband died owing a tax debt that he had accumulated 
after the couple's divorce. The second involves a single mother who is 
working her way through college. The IRS lost the rebate check she was 
owed. The check was deposited in someone else's bank account, and 8 
months later she still hasn't gotten her money--let alone the interest 
she would have earned on the refund.
  These women are representative of the myriad of miscalculations and 
errors which have plagued the IRS in recent years. My district is not 
alone in facing an out of control IRS, naturally, and the difficulties 
that have cost these two women money, time, and peace of mind are 
repeated daily with alarming regularity around the country.
  Reform of this beleaguered agency can no longer be postponed, and I 
believe that the IRS Restructuring and Reform Act accomplishes this 
task in a fair, efficient and bipartisan manner. Once this bill becomes 
law, I am confident that taxpayers will soon be blessed with a fairer, 
more user-friendly Internal Revenue Service.
  Mr. PACKARD. Mr. Speaker, common sense tells me that the IRS is far 
too large and intrusive. Consider that the IRS has more than 136,000 
employees, while the INS has only 6,500 border patrol agents--about 20 
times more people to take our money than to protect our borders. That 
is simply outrageous.

[[Page H10043]]

  Today, the House will consider the IRS Restructuring and Reform Act. 
This legislation will enact 28 new protections that enhance taxpayer 
rights when citizens become involved in IRS dispute and will 
effectively shift the burden of proof from the taxpayer to the IRS in 
court proceedings. By leveling the playing field between honest 
citizens and an out of control Government agency, the American 
taxpayers come up the big winners.
  Mr. Speaker, all people want is a fair system. In America, that 
should never be too much to ask for. Nobody should be made to feel like 
a criminal for trying to do the right thing. The IRS has terrorized 
everyone from retirees, homemakers, single-parent families, and even a 
Little League girls softball team. We need to put an end to that.
  Republicans hope this is the first step toward a comprehensive 
overhaul of the current Tax-Code and elimination of the IRS altogether. 
We are now clearly on our way to eliminating the IRS and its code 
altogether. More and more inside-the-beltway critics, including the 
President, are simply getting out of the way as Republicans move this 
agenda forward. Those who have defended the IRS in the past realize 
this is a battle they just can't win. I encourage all of my colleagues 
to support the IRS Restructuring and Reform Act.
  Mr. BENTSEN. Mr. Speaker, I rise today in support of H.R. 2676, 
legislation to reform the Internal Revenue Service and better protect 
the rights of taxpayers. I am proud to be a cosponsor of this 
legislation. The need for this legislation could not be more clear 
after the recent Senate Finance Committee hearings that exposed IRS 
practices that are abusive to taxpayers and simply unacceptable for a 
Government agency. These hearings rightly angered most Americans, 
including myself. They added to the finding of the National Commission 
on Restructuring the IRS that found the agency to be woefully 
mismanaged and plagued by computerization problems and poor customer 
service.
  These hearings and the commission's findings make it imperative that 
Congress act quickly to reform the IRS to improve its management, make 
it more customer-friendly, and better protect the rights of taxpayers.
  This legislation shifts the burden of proof from taxpayers to the IRS 
in disputes in civil tax court proceedings. Last year, approximately 
30,000 cases went to tax court. Under the legislation, taxpayers would 
still be required to back up claims with documentation, but the court 
would no longer presume that the IRS is correct when the facts are in 
dispute.
  It also creates an independent 11-member board to oversee IRS 
management and develop strategy for the agency. The board would be made 
up of eight members from the private sector, the Treasury Secretary, 
the IRS commissioner, and a representative of the IRS employees union.
  It expands the existing Taxpayer Bill of rights by creating 28 new 
taxpayer protections. these rights will allow taxpayers to sue the IRS 
for up to $100,000 in damages if IRS agents are negligent when trying 
to collect taxes; makes it easier for an innocent spouse to escape 
liability for taxes owed by the other spouse or an ex-spouse; make more 
cases eligible for resolution in a tax version of small-claims court; 
provide funding for clinics to help low-income taxpayers; and extend 
the attorney-client confidentiality privilege to accountants and others 
authorized to practice before the IRS.
  These protections build on the existing Taxpayer Bill of Rights, 
which Congress enacted in 1996 with my support. The 1996 law created an 
Office of Taxpayer Advocate at the IRS to investigate taxpayer 
complaints about IRS enforcement actions. That law also raised the 
penalties for IRS employees who recklessly and intentionally disregard 
the Internal Revenue Code when dealing with taxpayers.
  The legislation also places new limits on penalties to taxpayers for 
repayment of back taxes. It reduces the maximum penalty for 25 percent 
of the unpaid amount, plus interest, to 9.5 percent for taxpayers who 
reach a payment agreement with the IRS. Another change would equalize 
interest penalties for underpayment and overpayment of taxes. 
Currently, the IRS charges taxpayers a higher interest rate as a 
penalty for underpayment than the IRS itself pays when it owes 
taxpayers for overpayments. This is unfair and should be changed. 
Together, these changes will save taxpayers more than $1.2 billion over 
5 years.
  The IRS has the critical job of enforcing our tax laws and raising 
revenue, but there is no reason why it cannot treat taxpayers more like 
customers and less like potential criminals. Government employees, 
including those at the IRS, are providing an honorable service to the 
public, but they must always remember it is the public for whom they 
work. That is what we do with this legislation Congress is about to 
approve.
  Mr. GALLEGLY. Mr. Speaker, I would like to express my strong support 
for restructuring the Internal Revenue Service.
  We have heard time and again the horror stories taxpayers have 
experienced at the hands of this ruthless agency. H.R. 2676 levels the 
playing field between taxpayers and the IRS and reins in its ominous 
power. The Portman-Archer reform bill protects the taxpayers and 
restores their rights.
  Holding the IRS accountable to the taxpayers is a complete reversal 
from how the system currently operates. This legislation prohibits IRS 
employees and IRS units from being evaluated based on enforcement 
results, but rather requires evaluations be based on the quality of 
taxpayer service they provide. Moreover, H.R. 2676 creates an 
independent board to oversee the IRS, taking control from political 
appointees at the Treasury Department and giving the board real power 
and authority to hold the IRS accountable for a change.
  The reforms also include the unprecedented shift of the burden of 
proof from the taxpayer to the IRS, and, it enhances taxpayer rights 
with 28 new protections when citizens become involved in disputes with 
the IRS.
  Mr. Speaker, fixing the IRS is no simple task, but this legislation 
is the first step in protecting taxpayers and the complete overhaul of 
our tax system. It's time the IRS was accountable to the American 
public, not the other way around.
  Mr. FRELINGHUYSEN. Mr. Speaker, I rise today in support of H.R. 2676, 
the Internal Revenue Service Restructuring and Reform Act of 1997. It 
is time to make the Internal Revenue Service as accountable to the 
taxpayer as the taxpayer is to the IRS.
  Millions of Americans are still talking about the recent IRS hearings 
on Capitol Hill, where the abusive activities of the Internal Revenue 
Service were revealed. These activities included collection quotas and 
``financial status'' audits, utter lack of service, and the personal 
and economic devastation of innocent and decent taxpaying citizens.
  The American people heard from IRS agents testifying behind privacy 
screens with their voices altered telling about which innocent 
taxpayers they selected for audits, namely, those who didn't have the 
resources to fight back. We also heard how just getting a question 
answered could become a tiresome process for a taxpayer. And 
furthermore, that only 21 percent of the calls the IRS receives are 
even answered, and, of those, too many are answered incorrectly. In 
1993 alone, the IRS gave 8\1/2\ million wrong answers to taxpayers 
trying to comply with Byzantine tax regulations.
  Mr. Speaker, we all recognize that there are thousands of hardworking 
employees at the IRS that do their job well. But while it is 
understandable that extracting $1.5 trillion from American taxpayers by 
enforcing a tax code thousands of pages long is no easy task, the 
bottom line is that the IRS' mistreatment of taxpayers must be stopped.
  Mr. Speaker, the solution to curbing IRS abuses has two parts.
  First, the IRS must be reformed. H.R. 2676 is the first comprehensive 
reform legislation of the Internal Revenue Service since 1952. This 
bill will restructure the IRS by forming a nine-member oversight board, 
made up of private citizens, with real authority to hold the IRS 
accountable for change.
  New taxpayer rights would be enacted, including the right to sue for 
negligence, collect legal fees and be notified of the reasons for an 
audit. The Taxpayer Advocate's Office also would be strengthened, and, 
most significant, the burden of proof in tax disputes would be shifted 
from the taxpayer to the IRS. Taxpayer service would become a top 
priority of the IRS and the practice of evaluating employees and IRS 
offices on collection results would be prohibited.
  Second, now is the time to begin a national debate on reforming the 
current tax system by making it fairer and simpler. Put bluntly, we 
need a system that the American people can comprehend. Several 
competing plans have already been proposed. They include plans for a 
flat income tax, a retail consumption tax or a value-added tax. This 
most important debate must be taken directly to the American people to 
get their ideas and suggestions for change.
  Mr. Speaker, for 60 years Washington patched together a tax code so 
complex that it threatens the basic fairness of the system. Through the 
many loopholes built into the code, individuals pay vastly different 
amounts in taxes, and, in some cases, pay no taxes at all. For this 
very reason, the American people have become cynical about our tax 
system. Genuine tax reform and simplification, and comprehensive reform 
of the IRS, is the only way to restore faith in a system that has for 
too long been unworthy of our trust.
  Mr. CALVERT. Mr. speaker, I rise today in support of HR 2676, 
legislation to restructure and reform the Internal Revenue Service. I 
believe this is the most important issue currently being debated in 
households and businesses throughout the country. This is an enormous 
task for Congress, but one I believe we are ready, willing and able to 
tackle.

[[Page H10044]]

  Ever since this issue became a national debate, I have heard from 
many constituents about their experiences with the IRS. To no one's 
surprise, the stories were filled with fear and anguish and anger. I 
did not hear one positive story. This has only reinforced my belief 
that the IRS is an agency that abuses its power and takes advantage of 
honest citizens. We have allowed our current system to become 
monstrous, unmanageable, and in some cases corrupt, and it is up to us 
to end the IRS as we know it and scrap the current tax code.
  The legislation before us today is straightforward and non-partisan. 
This is not the debate about choosing between a flat tax or a national 
sales tax. It is not about whether we are Republicans or Democrats. 
This about representing our constituents and responding to their 
requests for help. It is unconscionable that criminals in this country 
are innocent until proven guilty, but taxpayers are not. HR 2676 will 
change this practice and finally hold the IRS accountable to taxpayers 
and force the IRS to bear the burden of proof when conducting an audit.
  I am committed to improving the tax code and reforming the IRS. HR 
2676 is much needed legislation that will benefit every American and I 
will be voting in favor of this much needed reform. I urge my 
colleagues on both sides of the aisle to do the same.
  Mr. PORTER. Mr. Speaker, I am pleased that the House is considering 
legislation to reform the Internal Revenue Service. It is clear that 
abuse of taxpayers has occurred at the IRS and I believe that Congress 
should legislate changes to ensure this abuse does not continue. 
However, I also believe it is important that Congress take some 
responsibility for the adversarial attitude that exists at the IRS 
toward taxpayers. Two decades ago there was a very real concern in 
Congress that a growing number of individuals were negligent in paying 
their taxes. Based on this concern, Congress encouraged the IRS to step 
up its efforts to see that taxpayers were complying with the law. While 
Congress did not direct the IRS to harass or intimidate taxpayers, 
there was a certain degree of pressure placed on the agency to produce 
results. Unfortunately, this resulted in a culture at the IRS which 
tolerates abuse of authority. I believe that this bill will effectively 
correct this behavior and send a clear message that Congress does not 
condone or tolerate unfair treatment of taxpayers. I encourage my 
colleagues to join together and support H.R. 2676.
  Mr. FAZIO of California. Mr. Speaker, I am proud to be a strong 
supporter of this legislation that will bring the first comprehensive 
reform of the IRS since 1952. This bill brings badly needed 
accountability, continuity, and expertise to this troubled agency.
  I have heard from several of my friends and neighbors that have told 
me horror stories of mishandled cases and IRS agents that have acted 
inappropriately. There were also the inexcusable examples of abuse that 
were exposed in both the Senate and House hearings. All of these 
stories act to echo the call for reform.
  This bipartisan legislation gives a comprehensive solution to the 
problems at the IRS by shifting the burden of proof in Tax court 
hearings from the taxpayer to the IRS and includes several provisions 
that will strengthen taxpayers' rights in dealing with the IRS. The 
bill also creates a new system of oversight that will help bring about 
lasting change throughout the organization.
  The shifting of the burden of proof to the IRS will allow the 
taxpayer to be innocent until proven guilty in disputes that come 
before the U.S. Tax Court if the taxpayer has cooperated by providing 
the IRS access to all relevant information and documents. By changing 
the burden of proof this provision acts as a cost saving measure that 
will encourage the IRS to settle more cases before proceeding with a 
costly trial.
  Other provisions of this bill that work to strengthen taxpayers 
rights include: provisions which protect an innocent spouse from being 
held liable for the tax liability that are caused by mistakes made by 
the other spouse on tax returns; allow taxpayers to sue the government 
for up to $100,000 in civil damages caused by negligent IRS employees 
who have violated the law; prohibit politically motivated audits; 
provide for grants to low income taxpayer clinics to help needy 
Americans in their disputes with the IRS; and encourages electronic 
filing of tax returns.
  This bill reflects true compromise and I am proud to support it.
  Mr. ADAM SMITH of Washington. Mr. Speaker, I rise today in support of 
H.R. 2676, the Internal Revenue Service Restructuring and Reform Act. 
As a proud cosponsor of this bill, I also want to thank the Commission 
chaired by Congressman Portman and Senator Kerrey, along with Chairman 
Archer and the Ranking Member of the Ways and Means Committee, Mr. 
Rangel, for bringing us to where we are today.
  I was disheartened to find that more than 150 people have contacted 
my office this year looking for help with the IRS. Most of those 
individuals are honest, hard-working people who don't mind paying their 
fair share of taxes, they just want the IRS to be more helpful. 
Sometimes the IRS has made mistakes and admitted wrongdoing, yet the 
agency won't correct them and adjust the taxpayer's bill. Other times, 
the taxpayer simply has questions and can't get a straight answer from 
the IRS.
  Mr. Speaker, one of my primary goals in Congress is to help restore 
people's faith and trust in their government. Without public confidence 
in our democracy, it is impossible to lead this nation into the next 
century. This bill to reform the IRS to make it more accountable and 
customer-friendly is one important step Congress must take in order to 
regain some of the public's trust in government.
  This bill will make the IRS more accountable by creating an outside 
oversight board with real power to perform consistent, ongoing 
oversight of IRS management and practices. It will make it easier for a 
taxpayer to comply with tax laws because when they request information 
or ask questions, they will be able to get answers. Furthermore, 
Congress will finally be forced to provide the oversight it has been so 
delinquent in doing.
  Mr. Speaker, I urge all of my colleagues to support H.R. 2676. It is 
a good bill, and a very important step toward restoring the public's 
trust in our government.
  Mr. STARK. Mr. Speaker, I rise in opposition to H.R. 2676 which is 
before the House today.
  Though it is true that certain provisions in the bill are good--the 
Taxpayers Bill of Rights and the electronic filing of tax returns--
there is not enough good in this bill to warrant support for it today. 
Some provisions are repetitions of current law or can be accomplished 
without change in law.
  However, there are some serious flaws included the bill which prevent 
it from achieving the underlying goal of modernizing the IRS and 
improving taxpayer service.


                            oversight board

  The creation of the IRS board is most troublesome. The Government 
should seek the expertise of private sector individuals in advisory 
capacity; however, private sector individuals should not make key 
decisions on critical aspects of IRS management, operations, and 
taxpayers service. The IRS must be directly accountable to the 
administration with strict oversight by the Congress. The board adds a 
layer which reduces accountability, not enhances it.
  This board is not only unwise but likely to be ineffective. A private 
sector board meeting once a month and without ability to hire staff of 
its own will not ensure a better managed IRS, or a more accountable 
IRS.
  There is a peril to privatization without clear rules on conflict of 
interest and ethics but that is what we have before the House for 
consideration today. I challenge my colleagues to explain how the union 
representative is supposed to navigate the conflict of interest laws; 
how can one person vote on key management decisions while continuing to 
represent workers on a daily basis?
  During committee consideration, I offered an amendment to impose 
clear prohibitions on private sector board members so that they could 
not represent a client against the IRS and so the one year post-
employment restrictions would apply to board members. The committee 
rejected this clear amendment in a roll call vote of 14 to 23.
  The language on ethics and conflicts of interest that miraculously 
appears in the bill today is unclear and vague in its requirements for 
private sector board members. As a criminal provision, it is grossly 
inadequate.


                            burden of proof

  The shift in the burden of proof is an idea that sounds taxpayer 
friendly but will result in a far more intrusive IRS.
  Former Republican Commissioner Fred Goldberg stated before Ways and 
Means that ``of necessity, the IRS would be forced to resort to far 
more aggressive techniques in auditing taxpayers and developing 
cases.''
  This change is a bad idea which will result more record keeping 
requirements, more revenue agents, more audits, more tax litigation.


                         influencing IRS Audits

  Lastly, it is intriguing that the bill imposes criminal sanctions on 
the President, Vice President, and Cabinet officials for requesting 
that the IRS conduct or terminate an audit of a specific taxpayer.
  My Republican colleagues stated that they knew of no such abuse by 
the executive branch but they failed to apply the same criminal laws to 
Members of Congress. Did my Republican colleagues want to reserve the 
right to ask for audits--or pull the plug on audits--with impunity?
  Mr. Speaker, the flaws in this bill are too serious to merit its 
enactment into law. I urge my colleagues to vote no on H.R. 2676.
  Mrs. FOWLER. Mr. Speaker, I rise today in support of reforming the 
IRS. We are often

[[Page H10045]]

cautioned around here against throwing babies out with bathwater. In 
the case of the IRS, we are fast approaching the point of throwing out 
the water, the tub and everything else.
  A complicated Tax Code, coupled with an out-of-control bureaucracy 
bent on punitive enforcement instead of efficient collection has 
created a situation that this Congress must address. Today's 
legislation is a starting point.
  It is going to take time to overhaul the Tax Code. In the meantime, I 
think we all agree that the abuses at the IRS must stop today. This 
bill does just that. It levels the playing field between the taxpayer 
and the tax collector, it makes customer service a priority not an 
anomaly, and it puts in place some common sense management reforms at 
the agency itself.
  This is a good first step, Mr. Speaker, in our mission to create a 
fairer tax system for all Americans. I urge my colleagues to support 
the bill.
  Mr. CHABOT. Mr. Speaker, I rise in strong support of the Internal 
Revenue Service Restructuring and Reform Act.
  I want to single out for special recognition, my colleague from Ohio, 
Mr. Portman, for the tremendous work he has done over the last several 
months on this critical issue. We in Cincinnati greatly appreciate his 
tireless efforts on behalf of all American taxpayers.
  The legislation before us this afternoon is taxpayer-friendly. It 
makes a number of important reforms in the areas of IRS daily 
operations, congressional oversight, and I think most importantly, 
taxpayers' rights. The legislation recognizes the time-honored American 
understanding that one is innocent until proven guilty by shifting the 
responsibility of proving one's case in tax liability disputes from the 
individual taxpayer to the Internal Revenue Service. This, I believe 
most taxpayers would agree, is a reform long overdue.
  Mr. Speaker, today's legislation is a great step in the right 
direction. We are bringing the IRS under control. Next we must bring 
taxes under control. While we have taken the first steps and have 
legislated tax relief for working American families, that relief will 
not come soon enough nor will the tax cuts be large enough. The 
President and his free-spending allies in the Congress have seen to 
that. But, notwithstanding the objections of our liberal friends, we 
must move forward with those efforts. The American people are taxed too 
much. And they will not be satisfied until we take even larger steps to 
relieve them of some of that burden. The fruits of labor belong to the 
working people, not to the government. And we will be failing in our 
duties to those hard-working taxpayers unless we step up our efforts to 
provide them with substantial tax relief.
  I urge support of the legislation and I encourage my colleagues to 
supplement this important tax reform measure with tax reduction 
legislation in the very near future.
  Mr. BALLENGER. Mr. Speaker, I rise today to express my full support 
for H.R. 2676, the IRS Restructuring and Reform Act. In addition, I 
wish to praise Chairman Bill Archer and our colleagues on the Ways and 
Means Committee for bringing to light endless injustices against the 
American taxpayers. H.R. 2676 implements the recommendations of the 
year-long National Commission on Restructuring the IRS and provides 
taxpayers new protections and rights to address many of the abuses 
spotlighted in congressional hearings. Our colleagues Rob Portman and 
Ben Cardin also deserve recognition for their sponsorship of this 
commission and their tireless advocacy of its recommendations.
  I believe it is important to remind our constituents that it was the 
Republican-led Congress which made possible this major reform 
initiative and the implementing legislation we have before us today. 
H.R. 2676 proposes the first major reform of the IRS since 1952. For 
three years, Republican committee heads with responsibility for the 
budget and oversight of this federal agency have worked to advance this 
reform agenda. After weeks of congressional hearings and outrage 
expressed by the American people, the media finally began reporting on 
the dark side of this Federal agency. And, after weeks of resistance to 
the major recommendations of the National Commission on Restructuring 
the IRS, and following the endorsement of reform efforts by the leader 
of the House Democrats, President Clinton--and the defenders of the 
status quo in his administration--decided they had to join this 
bandwagon for reform. The good news in this debate is that a 
presidential veto of these important reforms appears less likely.
  Let me repeat, this legislative priority never would have been 
identified or pursued had it not been for the landslide 1994 
congressional elections which swept Republicans into control of the 
legislative branch of our Federal Government. I am proud that we have 
made protection of the American taxpayers and tax relief the hallmarks 
of our leadership. As I have stated before, congressional Republicans 
need time to review the legislative mistakes of the past 40 years of 
Democrat control of the Congress. We have been working quietly to build 
the case for major reforms of the Federal Government, and today we are 
seeing the fruit of our efforts.
  The recent congressional oversight hearings on IRS management 
problems gave the victims of IRS harassment human faces and gained the 
national spotlight for this important issue. These hearings also 
generated a great deal of interest among my constituents in the 10th 
Congressional District of North Carolina. In addition to a stream of 
calls and letters urging my support in general for a package of IRS 
management reforms, the owner of a small business came by one of my 
district offices with a letter she wanted me to pass along to Chairman 
Archer.
  With painstaking detail, my constituent outlined what she and her 
family--and employees--earlier faced at the hands of overzealous IRS 
agents. The agents harassed her 77-year-old parents who are in poor 
health and, on one occasion, delayed her mother's departure for a 
doctor's appointment. The agents even followed her mother to a store 
once and prevented her from exiting her car while they hurled questions 
at her. The taxpayer's daughter suffered problems at school, resulting 
in medical problems for both of them. After her employees were 
contacted by phone and in person by agents at their homes, many were 
scared and considered looking for other work. I agree with my 
constituent that these agents appeared to be on a mission to destroy 
her. Although the issue was business taxes, these Federal employees 
seemed willing to destroy her personal reputation in order to collect 
the taxes. Regrettably, she could identify with the financial and 
emotional stresses which the witnesses had shared earlier with the 
congressional panel and the viewing public.
  I am certain my colleagues all can attest to similar battles which 
consumed their constituents' lives and resources, and in some cases 
threatened their health. While some IRS districts have been charged 
with especially egregious collection actions, it seems that the taxman 
has spread the pain fairly evenly to constituents in every 
congressional district.
  The situation of another constituent illustrates what I believe to be 
the single biggest problem with agency procedures used to settle 
outstanding tax liability. Taxpayers who owe back taxes to the IRS, 
have reached a payment agreement and comply with the terms of the 
agreement, are still subjected to ongoing penalties. Penalties in this 
instance have more than doubled the original outstanding tax burden. 
This is ridiculous! When an agreement is negotiated with the IRS and 
signed, further penalties should be eliminated. By ending these 
penalties, I also believe taxpayers would have greater incentive to 
enter into payment agreements. I agree with my constituents that the 
IRS should first and foremost provide ``customer service,'' be guided 
by common sense regulations, and treat all taxpayers with simple human 
decency.
  I believe the solution to the problems with our tax system begins 
with the enactment of H.R. 2676, the IRS Restructuring and Reform Act. 
The IRS Restructuring and Reform Act would:
  First, create an 11-member IRS Oversight Board, with 8 members who 
are not Federal officers or employees. This board will have real 
authority to oversee the IRS and will bring private sector expertise to 
the agency.
  Second, encourage the use of electronic (or paperless) filing which 
should dramatically reduce the high error rate of IRS employees who 
input incorrect numbers from paper 1040 forms.
  Third, create a Taxpayer Bill of Rights 3, which will provide 28 new 
protections for taxpayers that will enhance their rights when they 
become involved in disputes with the IRS. These protections:
  Shift the burden of proof from taxpayers to the IRS in court 
proceedings when a taxpayer has fully cooperated during administrative 
proceedings; allow recovery of up to $100,000 for negligent IRS 
collection actions; allow taxpayers to recover attorneys' fees when 
they prevail against the IRS; give taxpayers easier access to the tax 
court's equivalent of a ``small claims court;'' expand the ability of 
``innocent spouses''--often divorced women--to be relieved from 
liability for additional taxes which the IRS determines are owed on a 
joint return filed during the couple's marriage; and require that 
taxpayers are given a reason for any audit.
  Fourth, expand the oversight role by Congress of the agency.
  As a taxpayer myself, I feel these changes in IRS management and 
procedures are long overdue. I welcome the opportunity to speak to this 
issue on behalf of my constituents. I urge my colleagues to join with 
me today in voting for the IRS Restructuring and Reform Act of 1997.
  Mr. PORTMAN. Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore (Mr. Pease). Pursuant to House Resolution

[[Page H10046]]

303, the previous question is ordered on the bill, as amended.
  The question is on the engrossment and third reading of the bill.
  The bill was ordered to be engrossed and read a third time, and was 
read the third time.
  The SPEAKER pro tempore. The question is on the passage of the bill.
  The question was taken; and the Speaker pro tempore announced that 
the ayes appeared to have it.
  Mr. PORTMAN. Mr. Speaker, on that I demand the yeas and nays.
  The yeas and nays were ordered.
  The vote was taken by electronic device, and there were--yeas 426, 
nays 4, not voting 4, as follows:

                             [Roll No. 577]

                               YEAS--426

     Abercrombie
     Ackerman
     Aderholt
     Allen
     Andrews
     Archer
     Armey
     Bachus
     Baesler
     Baker
     Baldacci
     Ballenger
     Barcia
     Barr
     Barrett (NE)
     Barrett (WI)
     Bartlett
     Barton
     Bass
     Bateman
     Becerra
     Bentsen
     Bereuter
     Berman
     Berry
     Bilbray
     Bilirakis
     Bishop
     Blagojevich
     Bliley
     Blumenauer
     Blunt
     Boehlert
     Boehner
     Bonilla
     Bonior
     Bono
     Borski
     Boswell
     Boucher
     Boyd
     Brady
     Brown (CA)
     Brown (FL)
     Brown (OH)
     Bryant
     Bunning
     Burr
     Burton
     Buyer
     Callahan
     Calvert
     Camp
     Campbell
     Canady
     Cannon
     Cardin
     Carson
     Castle
     Chabot
     Chambliss
     Chenoweth
     Christensen
     Clay
     Clayton
     Clement
     Clyburn
     Coble
     Coburn
     Collins
     Combest
     Condit
     Conyers
     Cook
     Cooksey
     Costello
     Cox
     Coyne
     Cramer
     Crane
     Crapo
     Cummings
     Cunningham
     Danner
     Davis (FL)
     Davis (IL)
     Davis (VA)
     Deal
     DeFazio
     DeGette
     Delahunt
     DeLauro
     DeLay
     Dellums
     Deutsch
     Diaz-Balart
     Dickey
     Dicks
     Dingell
     Dixon
     Doggett
     Dooley
     Doolittle
     Doyle
     Dreier
     Duncan
     Dunn
     Edwards
     Ehlers
     Ehrlich
     Emerson
     Engel
     English
     Ensign
     Eshoo
     Etheridge
     Evans
     Everett
     Ewing
     Farr
     Fattah
     Fawell
     Fazio
     Filner
     Flake
     Foglietta
     Foley
     Forbes
     Ford
     Fossella
     Fowler
     Fox
     Frank (MA)
     Franks (NJ)
     Frelinghuysen
     Frost
     Furse
     Gallegly
     Ganske
     Gejdenson
     Gekas
     Gephardt
     Gibbons
     Gilchrest
     Gillmor
     Gilman
     Gingrich
     Goode
     Goodlatte
     Goodling
     Gordon
     Goss
     Graham
     Granger
     Green
     Greenwood
     Gutierrez
     Gutknecht
     Hall (OH)
     Hall (TX)
     Hamilton
     Hansen
     Harman
     Hastert
     Hastings (FL)
     Hastings (WA)
     Hayworth
     Hefley
     Hefner
     Herger
     Hill
     Hilleary
     Hilliard
     Hinchey
     Hinojosa
     Hobson
     Hoekstra
     Holden
     Hooley
     Horn
     Hostettler
     Houghton
     Hulshof
     Hunter
     Hutchinson
     Hyde
     Inglis
     Istook
     Jackson (IL)
     Jackson-Lee (TX)
     Jefferson
     Jenkins
     John
     Johnson (CT)
     Johnson (WI)
     Johnson, E. B.
     Johnson, Sam
     Jones
     Kanjorski
     Kaptur
     Kasich
     Kelly
     Kennedy (MA)
     Kennedy (RI)
     Kennelly
     Kildee
     Kilpatrick
     Kim
     Kind (WI)
     King (NY)
     Kingston
     Kleczka
     Klink
     Klug
     Knollenberg
     Kolbe
     Kucinich
     LaFalce
     LaHood
     Lampson
     Lantos
     Largent
     Latham
     LaTourette
     Lazio
     Leach
     Levin
     Lewis (CA)
     Lewis (GA)
     Lewis (KY)
     Linder
     Lipinski
     Livingston
     LoBiondo
     Lofgren
     Lowey
     Lucas
     Luther
     Maloney (CT)
     Maloney (NY)
     Manton
     Manzullo
     Markey
     Martinez
     Mascara
     McCarthy (MO)
     McCarthy (NY)
     McCollum
     McCrery
     McDade
     McGovern
     McHale
     McHugh
     McInnis
     McIntosh
     McIntyre
     McKeon
     McKinney
     McNulty
     Meehan
     Meek
     Menendez
     Metcalf
     Mica
     Millender-McDonald
     Miller (CA)
     Miller (FL)
     Minge
     Mink
     Moakley
     Mollohan
     Moran (KS)
     Moran (VA)
     Morella
     Murtha
     Myrick
     Nadler
     Neal
     Nethercutt
     Neumann
     Ney
     Northup
     Norwood
     Nussle
     Oberstar
     Obey
     Olver
     Ortiz
     Owens
     Oxley
     Packard
     Pallone
     Pappas
     Parker
     Pascrell
     Pastor
     Paul
     Paxon
     Payne
     Pease
     Pelosi
     Peterson (MN)
     Peterson (PA)
     Petri
     Pickering
     Pickett
     Pitts
     Pombo
     Pomeroy
     Porter
     Portman
     Poshard
     Price (NC)
     Pryce (OH)
     Quinn
     Radanovich
     Rahall
     Ramstad
     Rangel
     Redmond
     Regula
     Reyes
     Riggs
     Rivers
     Rodriguez
     Roemer
     Rogan
     Rogers
     Rohrabacher
     Ros-Lehtinen
     Rothman
     Roukema
     Roybal-Allard
     Royce
     Rush
     Ryun
     Sabo
     Salmon
     Sanchez
     Sanders
     Sandlin
     Sanford
     Sawyer
     Saxton
     Scarborough
     Schaefer, Dan
     Schaffer, Bob
     Schumer
     Scott
     Sensenbrenner
     Serrano
     Sessions
     Shadegg
     Shaw
     Shays
     Sherman
     Shimkus
     Shuster
     Sisisky
     Skaggs
     Skeen
     Skelton
     Slaughter
     Smith (MI)
     Smith (NJ)
     Smith (OR)
     Smith (TX)
     Smith, Adam
     Smith, Linda
     Snowbarger
     Snyder
     Solomon
     Souder
     Spence
     Spratt
     Stabenow
     Stearns
     Stenholm
     Stokes
     Strickland
     Stump
     Stupak
     Sununu
     Talent
     Tanner
     Tauscher
     Tauzin
     Taylor (MS)
     Taylor (NC)
     Thomas
     Thompson
     Thornberry
     Thune
     Thurman
     Tiahrt
     Tierney
     Torres
     Towns
     Traficant
     Turner
     Upton
     Velazquez
     Vento
     Visclosky
     Walsh
     Wamp
     Waters
     Watkins
     Watt (NC)
     Watts (OK)
     Waxman
     Weldon (FL)
     Weldon (PA)
     Weller
     Wexler
     Weygand
     White
     Whitfield
     Wicker
     Wise
     Wolf
     Woolsey
     Wynn
     Yates
     Young (AK)
     Young (FL)

                                NAYS--4

     Hoyer
     Matsui
     McDermott
     Stark

                             NOT VOTING--4

     Cubin
     Gonzalez
     Riley
     Schiff

                              {time}  1447

  So the bill was passed.
  The result of the vote was announced as above recorded.
  A motion to reconsider was laid on the table.

                          ____________________