[Congressional Record Volume 143, Number 156 (Saturday, November 8, 1997)]
[Senate]
[Pages S12193-S12194]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                  INTERNAL REVENUE SERVICE IMPROVEMENT

 Mr. HOLLINGS. Mr. President, I come to the Senate floor today 
to bring to my colleagues' attention the games being played by the 
majority regarding needed reforms at the IRS.
  On one hand, the people want IRS reform, and only the Senate stands 
in the way. The House overwhelmingly passed an IRS reform bill, 426 to 
4, and the President is waiting to sign it into law. But the Senate 
leadership says ``no way, we can't begin fixing the IRS we have to get 
home for the holidays.'' So the taxpayer will have to wait for needed 
reforms making the IRS more user friendly. This means changes aimed at 
helping the American taxpayer deal with the IRS will be unnecessarily 
delayed and taxpayers will see little change in the IRS. Instead of a 
new IRS oversight board bringing new and more taxpayer friendly 
services, Americans who are dutifully paying their

[[Page S12194]]

taxes will see the same old IRS--business as usual. Instead of 
permitting taxpayers to recover up to $100,000 for negligent collection 
actions, the taxpayers will continue to fight an uphill and seemingly 
impossible battle when challenging an IRS ruling.
  We all were appalled by some of the IRS practices recently 
highlighted in Congressional hearings and we all agree there is no 
place in government for these abuses, yet when given the chance to 
begin to remedy them, the Senate Leadership refuses to act.
  As a cosponsor and supporter of the Taxpayer Bill of Rights and the 
Taxpayer Bill of Rights II that provided for increased taxpayer 
protection, I urge the Senate to take the next much needed step and 
pass the Internal Revenue Service Improvement Act.
  In my mind it is outrageous that at the same time we have the Senate 
refusing to act on the IRS Improvement Act, the majority is attempting 
to spend $100 million of taxpayer's money to conduct a poll to find if 
U.S. taxpayers like the IRS. I can't imagine what new information this 
will provide. We all know that most Americans don't like the IRS. We 
all know it is government's most disliked agency. Spending $100 million 
to determine whether people like it seems a huge waste of money. This 
is nothing more than the Republican Majority using hard earned taxpayer 
dollars for their self-serving political theatrics. Why not make 
taxpayers give the Majority $100 million dollars worth of stamps and 
copying machines to run their 1998 election campaign. Does the 
Leadership really need to spend an extra $100 million to find out that 
most Americans don't like paying taxes.
  This is the most outrageous and hypocritical use of taxpayer funds 
that I have seen in my forty years in politics. Yes, there have been 
other abuses and scams defrauding the American taxpayer, but none more 
blatantly political and painfully obvious.
  If we want to add $100 million in federal spending why use it for 
partisan political purposes to prove what we all already know. Instead 
let us use this $100 million for real government such as constructing 
1,325 additional federal prison beds or incarcerating 4000 more federal 
prisoners. Or maybe we could add 725 new border patrol agents or enroll 
20,000 more children in headstart. We could also add 55,300 new summer 
jobs or train 27,600 low income adults. I am sure most of my colleagues 
hear a constant cry back home for more spending to improve roads and 
highways, certainly South Carolina could use $100 million for roads. As 
I understand, $100 million would resurface 670 miles of highway. At a 
time of mounting transportation needs, spending federal funds for an 
IRS poll seems ridiculous.
  Mr President, let me conclude by stating the obvious. Spending $100 
million of taxpayer money on an IRS poll does not help a single 
taxpayer. In short, it is a huge waste of money. If we want to assist 
taxpayers, if we want real reform, we should pass the IRS Reform bill 
now. I urge the Majority Leader to free the IRS Reform bill, let the 
Senate vote and begin providing relief to the American 
taxpayer.

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