[Congressional Record Volume 143, Number 155 (Friday, November 7, 1997)]
[Extensions of Remarks]
[Page E2203]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


     INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1997

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                               speech of

                            HON. JOEL HEFLEY

                              of colorado

                    in the house of representatives

                      Wednesday, November 5, 1997

  Mr. HEFLEY. Mr. Speaker, today we are taking yet another step in 
giving the taxpayers of this country a few more rights in their battle 
with the IRS.
  First I want to thank Jim Traficant for pursuing one of these issues 
from day one. This bill will shift the burden of proof from the 
taxpayer to the IRS. I know what it's like to come out for something 
when everybody else thinks your crazy for doing it, and I know how 
gratifying it is when you can finally see your ideas be accepted by the 
body as a whole. We have you to thank for that provision.
  I'm excited about another provision in this bill as well. Back about 
8 years ago, I introduced legislation that would expand taxpayers 
rights. The last provision of that bill that is not yet law is in this 
bill. Finally the IRS will have to pay taxpayers interest at the same 
rate the taxpayer has to pay the IRS. No, it's not a big thing to do, 
but it is the right thing to do, and I thank the sponsors of this bill 
for including it.
  But don't think that we're done with IRS reform. We need to do even 
more to force the IRS to justify their lifestyle audits. This bill 
takes a first step, but doesn't go far enough.
  What's more, should a taxpayer actually win a court case against the 
IRS, they may never get paid. I think that if the IRS, with all the 
power of the Federal Government behind them, loses to a taxpayer in tax 
court, then they should not get any appeals, and they should pay the 
taxpayer within 90 days of the judgment against them. Again, it's the 
right thing to do.
  Overall this legislation is another step towards restoring some of 
the rights the taxpayers of this country should have had all along.

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