[Congressional Record Volume 144, Number 11 (Thursday, February 12, 1998)]
[Extensions of Remarks]
[Page E170]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


            PROTECTING AMERICAN TAXPAYERS FROM IRS SEIZURES

                                 ______
                                 

                     HON. HOWARD P. ``BUCK'' McKEON

                             of california

                    in the house of representatives

                      Thursday, February 12, 1998

  Mr. McKEON. Mr. Speaker, I rise today to introduce important 
legislation to protect American taxpayers from wrongful and unnecessary 
IRS seizures.
  My bill creates an independent panel of tax attorneys, certified 
public accountants, and enrolled agents to review all proposed IRS 
seizures. This panel would determine whether there are more appropriate 
means of collecting the unpaid taxes and will ensure that IRS agents 
have complied with the regulations related to seizures. Without 
approval of a majority of the panelists, IRS agents will not have the 
ability to place levies on taxpayers' homes, salaries, or assets.
  In January, I held IRS forums in my district and was shocked to hear 
the horror stories in the testimonies of my own constituents. One after 
the other, stories of unwarranted pressure and direct intimidation of 
IRS agents were told, many of which included cases of seizures. In 
several situations, the agents also failed to adhere to established 
rules and regulations. Clearly, greater oversight of this abusive IRS 
practice is critical, and I have introduced this bill in response to 
the disturbing experiences many of my constituents have endured.
  We have all witnessed the alarming stories of our fellow Americans 
before the Senate Finance Committee this fall. It was evident that in 
many cases levies and seizures have favored devices used to measure 
employee performance for status and promotion purposes, not for the 
interest of the taxpayer. More often than not, IRS agents have been 
pushed by their superiors to initiate more seizures to achieve 
promotions within the agency. As a result of new IRS procedures, the 
same superiors are now responsible for directly approving seizures for 
unpaid federal taxes.
  Nearly 80% of Americans feel that the IRS has too much power. And 
while taxpayer rights are beneficial in many ways, they often do not go 
far enough. Without the means of enforcing these rights, the IRS will 
retain much of its power and American taxpayers will be forced to 
tolerate more abuses by the IRS.
  Mr. Speaker, with this bill, Congress can respond to the problems the 
IRS has with seizures and levies that have ruined the lives of a great 
number of American taxpayers. The independent panel created in this 
bill will make the IRS accountable by stopping questionable seizures 
before they occur.

                          ____________________