[Congressional Record Volume 144, Number 53 (Monday, May 4, 1998)]
[Senate]
[Pages S4143-S4144]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                               IRS REFORM

  Mr. LOTT. Mr. President, as a member of the Finance Committee, once 
again, last week I found the hearings on IRS enlightening, in fact, 
horrifying. We had witness after witness come in and put their own jobs 
and reputations on the line--if they were IRS employees--to talk about 
the protection system of mismanagement and misconduct within IRS. We 
had small businessmen come forward and talk about businesses being 
raided--in one instance, I think by 64 gun-carrying IRS agents and U.S. 
marshals--when they had done nothing wrong. We heard great detail about 
the efforts that have been gone to by management to protect misconduct.
  Finally, we heard of targeting of political officials or public 
officials for audits or for, in one case, an effort to show that this 
person had been laundering money, and it was not true. Senator Howard 
Baker, the great former majority leader, came before the committee and 
told what he had experienced--by the way, even though he was under a 
lot of pressure not to do so.
  We clearly have a culture of intimidation and misconduct at the IRS. 
It is not something that has just developed; it has been growing and 
getting worse for the past 15 years. We need serious IRS reform. The 
House-passed legislation made a major step in the right direction last 
year, but we have found a lot more abuses. We have come up with more 
things that need to be done to make the IRS genuinely representative of 
what the people expect them to be--that is, to do their job, which is 
not easy, and to protect the truly hard-working and honest IRS agents 
who are doing their jobs every day, some who came forward and pointed 
out where problems have been.
  We have learned a lot and have come up with some good legislation. 
There will be some relevant amendments that will need to be offered and 
debated and voted on. I hope we can come to an agreement that will not 
allow this bill to become one that is attacked by poison pills or cause 
its delay or destruction. The American people want this IRS reform. I 
think to get off in a debate of unrelated issues--whether it is trade 
issues, many of which I may be for, or health issues, or whatever--
would be a big mistake. We ought to have a good debate this Monday and 
Tuesday. We ought to complete this IRS debate by Wednesday or Thursday 
night, at the latest. We were able to get our job done last week. I 
hope we can do it again this week.

  Now, in addition to those bills, on Thursday or Friday we may try to 
take up a couple of other issues. It will depend on how the debate 
goes. The agriculture research conference report is

[[Page S4144]]

something we might try to get up Thursday night or Friday, or not later 
than next Monday. We also have pending before us a number of other 
important bills, including the higher education legislation and nuclear 
waste. So there are a number of bills that are waiting.
  Again, I ask for the cooperation of the Senators on both sides of the 
aisle to work with the chairman of the Finance Committee and ranking 
member to get an agreement on how we can proceed. Let's have a good 
debate, relevant amendments, and let's complete this job.
  Even the President, who originally resisted IRS reform, on his radio 
show Saturday said what has been happening at IRS is outrageous and 
that we should act on this legislation and get it to him as quickly as 
possible. I hope we will move forward, now that we have him involved in 
this effort, and complete this important legislation.
  Mr. President, I note that there are no Senators waiting to speak. I 
believe the managers of the legislation will be here at noon. From now 
until noon will be a period of morning business.
  I yield the floor and suggest the absence of a quorum.
  The PRESIDING OFFICER (Mr. Kyl). The clerk will call the roll.
  The assistant legislative clerk proceeded to call the roll.
  Mr. DORGAN. Mr. President, I ask unanimous consent that the order for 
the quorum call be rescinded.
  The PRESIDING OFFICER. Without objection, it is so ordered.

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