[Congressional Record Volume 143, Number 158 (Monday, November 10, 1997)]
[Extensions of Remarks]
[Page E2319]
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. MAX SANDLIN

                                of texas

                    in the house of representatives

                      Wednesday, November 5, 1997

  Mr. SANDLIN. Mr. Speaker, I rise today in strong support of H.R. 
2676, the IRS Restructuring and Reform Act. I thank the gentleman from 
Maryland [Mr. Cardin] and the gentleman from Ohio [Mr. Portman] for 
their hard work on this issue. I am a cosponsor of their legislation, 
H.R. 2292, which is the foundation of the legislation we are passing 
today, and I have been a strong supporter of initiatives to improve 
customer service, increase management accountability, and give the 
taxpayer expanded rights.
  The oversight board should bring private sector expertise to the IRS, 
streamlining procedures, easing citizen interaction, and improving 
efficiency. The provisions regarding the oversight board have been 
carefully drafted to avoid privacy violation and conflict of interest 
concerns while still injecting the experience and skills of business 
managers and tax experts to the IRS agency. Taxpayers should see 
immediate and long lasting improvements in the service and efficiency 
of the agency.
  The provisions in this bill that shift some of the burden of proof in 
tax disputes from the taxpayer to the IRS encourage my belief that the 
Government can become more responsive and more accountable to the 
people. When law-abiding citizens live in fear of threats from 
Government bureaucrats, it is time to change the way the Government 
conducts its business. Most taxpayers accept IRS challenges to valid 
exemptions because they are intimidated or can't afford to fight the 
Federal Government in court. By shifting the burden of proof to align 
the IRS code with the values of our criminal justice system, the IRS is 
forced to back up its challenges so that law abiding taxpayers are not 
forced to forfeit money that is legally theirs.
  These reforms are only the first step in our struggle to reduce the 
impact of Federal taxes on taxpayer's lives. The real problem is the 
several thousand page Tax Code, created by Congress, that the IRS 
attempts to administer. This year alone, Congress added 600 pages to 
the Code by passing $85 billion in tax cuts. When a tax cut makes the 
Tax Code more complex, you know it is time to scrap this Code and start 
over with one that is simple, fair, and understandable.

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