[Congressional Record Volume 143, Number 155 (Friday, November 7, 1997)]
[Extensions of Remarks]
[Page E2204]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


     INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1997

                                 ______
                                 

                               speech of

                            HON. DAVE WELDON

                               of florida

                    in the house of representatives

                      Wednesday, November 5, 1997

  Mr. WELDON of Florida. Mr. Speaker, I rise today in strong support of 
H.R. 2676, the Internal Revenue Restructuring and Reform Act. This 
legislation is a positive first step toward fundamental tax reform. It 
shifts the responsibility of proving one's case in a tax liability 
dispute from an individual to the IRS. For too long, the burden of 
proof in such cases has rested upon the American taxpayer. H.R. 2676 
will ensure that the taxpayer is innocent until proven guilty. Now, the 
excessive powers of the runaway IRS are brought under control.
  This bill contains several important provisions that will help 
Americans deal with the giant IRS bureaucracy. It extends 
confidentiality privileges, like those afforded to an attorney-client 
relationship, to non-lawyers who assist taxpayers with tax advice. It 
helps guarantee that powerful government officials cannot pressure the 
IRS to target particular taxpayers. H.R. 2676 is a vote for the 
American people and against the abuses of the IRS.
  I am proud to support this important legislation, but it is only a 
first step in the critical process of tax reform. We in the Congress 
must not rest until the tax code is made fairer, flatter, and simpler 
for the American taxpayer. Americans pay too much in taxes, and are 
forced to spend too much of their time filing out their returns. A flat 
tax would both reduce the tax burden on working Americans and make the 
process of paying taxes much simpler. The surest way to bring the IRS 
under control is to make it less important. A flat tax will help us 
reach this important goal. I urge my colleagues to support the bill and 
to continue the quest for fundamental tax reform.

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