[Congressional Record Volume 143, Number 153 (Wednesday, November 5, 1997)]
[House]
[Page H9997]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                        AMERICA NEEDS A NEW IRS

  (Mr. GIBBONS asked and was given permission to address the House for 
1 minute and to revise and extend his remarks.)
  Mr. GIBBONS. Mr. Speaker, we can control disease in America, but we 
cannot control the IRS. Here we go again, and as my mother used to say, 
same song, just a different verse. The IRS has found a new way to abuse 
the American taxpayer. This time they are reneging on an agreement with 
the restaurant industry.
  After complaining for years that they are not able to tax the tips 
earned by hard-working restaurant employees, the IRS proposed a new 
voluntary taxation plan. Restaurants could, but were by no means 
obligated to, use this method of recording this income. To nobody's 
surprise, the IRS has now resorted to intimidation, threatening audits 
on any business that does not follow their extortionary demands.
  This type of harassment must end. Fortunately, the IRS Restructuring 
and Reform Act of 1997 will prohibit this abuse of power. Yes, Mr. 
Speaker, today is a new day, and we need a new IRS. The time has come 
to restore the common sense and accountability of this country's tax 
collection agency.

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