[Congressional Record Volume 144, Number 40 (Wednesday, April 1, 1998)]
[Senate]
[Pages S2981-S2982]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. LEAHY (for himself, Mr. Ashcroft, Mr. Reid, and Mr. 
        Wyden):
  S. 1901. A bill to amend the Freedom of Information Act to provide 
electronic access to certain Internal Revenue Service information on 
the Internet, and for other purposes; to the Committee on the 
Judiciary.


             THE TAXPAYERS INTERNET ASSISTANCE ACT OF 1998

  Mr. LEAHY. Mr. President, it is time for the Internal Revenue Service 
(IRS) to use the latest technology to deliver better service to the 
American people. Our nation's taxpayers deserve no less.

  Today, Senator Ashcroft and I are introducing the Taxpayers Internet 
Assistance Act of 1998. I am pleased that Senator Reid and Senator 
Wyden are original cosponsors of our bill.
  Our bipartisan legislation requires the IRS to provide taxpayers with 
speedy access to tax forms, publications, regulations, and rulings via 
the Internet. It also authorizes the Treasury Department, with input 
from the public, to develop more online services to help taxpayers.
  Mr. President, I want to praise the Senate Finance Committee, 
Chairman Roth, Senator Moynihan, Senator Kerrey and Senator Grassley 
for their leadership in moving the IRS reform legislation to the full 
Senate. I strongly support the bill approved by the Finance Committee 
last night.
  As the Senate prepares to debate IRS reforms, we must use technology 
to make the IRS more effective for all taxpayers. What better way to do 
that then to require the IRS to maintain online access to the latest 
tax information. Every citizen in the United States, no matter if he or 
she lives in a small town or big city, should be able to receive 
electronically the latest tax ruling or download the most up-to-date 
tax form.
  The IRS web page at > http://irs.ustreas.gov < provides timely 
service to taxpayers by increasing electronic access to some tax forms 
and publications. I commend the IRS for its use of Internet technology 
to improve its services. More information and services should be 
offered online and not just as a passing fad. Our legislation is needed 
to build on this electronic start and lock into the law for today and 
tomorrow comprehensive online taxpayer services.
  Our bipartisan bill protects the privacy of taxpayers by amending the 
Freedom of Information Act (FOIA), which already calls for the deletion 
of identifying details to prevent an unwarranted invasion of personal 
privacy. For more than 30 years, the FOIA has served the nation well in 
maintaining the right of Americans to know what their government is 
doing--or not doing--while protecting personal privacy. Our legislation 
does not give new access to private tax information, but merely 
provides a new, easier method of receiving public tax information.
  Under the FOIA, the IRS must maintain public access to Treasury 
Regulations, Internal Revenue Manuals, Internal Revenue Bulletins, 
Revenue Rulings, Revenue Procedures, IRS Notices, IRS Announcements, 
General Counsel Memorandum and other taxpayer guidance. Under our 
legislation, the IRS must post this public tax information on the 
Internet in a searchable database, giving all taxpayers quick access to 
it. In addition, our bipartisan bill requires the IRS to post on its 
web site all Tax Forms, Instructions and Publications, the most 
essential information for the average taxpayer.
  To keep any administrative burden and taxpayer cost to a minimum, our 
legislation limits the Internet posting of past tax information. For 
information available under the FOIA, our legislation requires online 
posting of documents created on or after November 1, 1996, the same 
date electronic access is required under the Electronic Freedom of 
Information Act Amendments of 1996. I am proud to have been the chief 
Senate sponsor of that new law enacted in the last Congress.
  For Tax Forms, Instructions and Publications, our legislation 
provides for online posting of documents created during the most recent 
five years, the same period of time that the IRS now keeps these 
documents on CD-ROM for Congressional offices.
  With these common sense requirements, the IRS will be able to enhance 
its web page with comprehensive tax guidance in a matter of days at 
little cost to taxpayers under our bipartisan bill. In fact, the 
Congressional Budget Office has scored our legislation as adding no new 
direct spending.
  We strongly believe that the IRS must prepare itself for the next 
millennium now. That is why our legislation authorizes the Treasury 
Department to study and report back to the American people on online 
access to taxpayer information, the protection of online taxpayer 
privacy rights, the security of online taxpayer services and public 
comments on online taxpayer services.
  Thomas Jefferson observed that, ``Information is the currency of 
democracy.'' Let's harness the power of the information age to make the 
IRS a truly democratic institution, open to all our citizens all the 
time.
  I thank Senator Ashcroft for his support and I look forward to 
working with him on other high technology issues to help the Internet 
reach its full potential such as encryption legislation.
  I urge my colleagues to support the Taxpayers Internet Assistance Act 
of 1998.
  Mr. ASHCROFT. Mr. President, one of my fundamental beliefs is that we 
should labor to make sure that the collective voice of our constituents 
is heard and followed in everything we do here. That is to say, the 
values of Washington, D.C. should not be imposed on the country, but 
instead the values of the country should be imposed on Washington. One 
of the best ways to make sure we follow this principle is to provide 
the country with best information possible about what we do and how we 
do it.
  We must do what we can to open the doors to government so that all 
may access the available information. In 1995, I introduced an on-line 
term limits petition. Thousands of people singed petition. In 1996, I 
began an effort to educate Missouri's students on how to access the 
federal government's available information on the Internet. This 
program, Gateways to Government, was presented by myself or my staff in 
every county of Missouri, and in more than 135 individual schools. My 
homepage continues to act as a ``gateway'' to a great wealth of 
electronic information about congress and the federal government.
  In this same spirit I rise today to join with Senator Leahy to 
introduce the Taxpayers Internet Assistance Act of 1998. He has been a 
real leader on technology issues and shares a great interest in 
guaranteeing that U.S. citizens enjoy an environment that allows them 
to know the operations of their federal government. In addition, he has 
for years championed the rights of individuals to keep their private 
affairs private, particularly with his principal sponsorship of the 
Electronic Freedom of Information Act.
  I am also pleased that several other senators are joining our effort 
as original co-sponsors. Our intent is to provide to the American 
public an easy and inexpensive way to receive the latest information 
related to the IRS, including forms, instructions, and recent rulings.
  Under the Taxpayers Internet Assistant Act individuals will be able 
to access a great deal of material from the IRS beginning in November 
of 1996. Revenue rulings, treasury regulations, internal revenue 
bulletins, and IRS general counsel memorandum are just a few of the 
documents that will routinely be made available in an easy to use 
format. This information should provide for an easier and more 
understandable approach to tax planning and preparation. Individuals 
will be able to see rulings that may be similar to a situation they are 
in currently and plan accordingly.
  ``The difference between death and taxes,'' quipped Will Rogers, ``is 
that

[[Page S2982]]

death doesn't get worse every time Congress meets.'' Unfortunately, Mr. 
Rogers' observation has held true for more than six decades. The tax 
doe has become increasingly complex and onerous. My wife is a tax 
attorney, she even teaches tax law at Howard University, and we do not 
even prepare our own tax forms. My hope is that this modest effort will 
provide the public with timely, reliable information that may assist in 
their efforts to prepare their taxes.
  In fact, taxpayers are working longer than ever to pay their taxes. 
According to the non-partisan Tax Foundation, the average American now 
works until May 9--a full week longer than when Bill Clinton assumed 
the presidency--to pay federal, state, and local taxes. I can't help 
but think of President Reagan's definition of a taxpayer as ``someone 
who works for the federal government but doesn't have to take a civil 
service examination.'' At the very least we can assist taxpayers with 
easy to access, timely and inexpensive information that can help them 
in preparing their individuals taxes.
  In addition, our legislation amends the Freedom of Information Act, 
which maintains the personal privacy of individuals by guaranteeing 
that any reference to identifying details be deleted to prevent an 
invasion of personal privacy. Importantly, this legislation does not 
give any new access to tax information, but instead provides an 
additional means of receiving the same information already made 
available in hard copy form or, in some cases, on CD.
  Finally, the legislation requires that the Department of Treasury 
evaluate the process to ensure that all technical advances are being 
used that would provide more timely and efficient service to taxpayers. 
In addition, a further consideration of individual privacy will occur 
and a process developed to receive comments from the public regarding 
the on-line taxpayer services.
  This bipartisan approach to continuing the opening of the federal 
government to all citizens should be viewed as a first step in changing 
our fundamental interaction with the IRS. We can pass this legislation 
and provide greater information to anyone who can gain access to a PC. 
I urge all senators to support and pass this year the Taxpayers 
Internet Assistance Act of 1998.
                                 ______