[Congressional Record Volume 144, Number 70 (Wednesday, June 3, 1998)]
[House]
[Pages H4029-H4030]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                      PROTECTING INNOCENT SPOUSES

  The SPEAKER pro tempore. Under a previous order of the House, the 
gentleman from Maryland (Mr. Ehrlich) is recognized for 5 minutes.
  Mr. EHRLICH. Madam Speaker, a few months ago I wrote an article in 
one of my local papers concerning a constituent who left her ex-husband 
13 years ago after what she described as an abusive marriage. The 
Internal Revenue Service had targeted my constituent for payment of a 
$29,000 tax debt which was her former husband's personal 
responsibility. As a result, for a decade the IRS became a fixed, 
unwanted presence in her life.
  When my constituent appealed to the IRS for relief under what are 
known as the innocent spouse provisions of the Tax Code, the IRS told 
her she did not qualify, even though she is a textbook example of the 
kind of person the innocent spouse provisions are supposed to help. The 
fact that she does not qualify for help under existing law told me all 
I needed to know about the need for change in the IRS code.
  The IRS reform bill passed by the House last year did not 
specifically address the plight of many innocent spouses. Similar 
legislation under consideration by the Senate, however, does toughen 
innocent spouse protections. The House should follow suit and enact 
legislation to ensure women like my constituent will never be twice 
victimized, first by an abusive spouse and then by the government.
  Accordingly, I have introduced H.R. 3650, a bill to repeal joint and 
several liability of spouses who file their tax returns married filing 
jointly. My bill will enable a spouse to accept liability for Federal 
taxes resulting only from his or her income rather than the total 
liability for all of the couple's taxes. Had the Ehrlich bill been law 
at that

[[Page H4030]]

time, my constituent and countless others would have been spared years 
of IRS pressure.
  Moreover, I am impressed by the fact that someone would step forward 
in order to help prevent future innocent spouses from going through 
what my constituent had to go through. Mr. Speaker, I unveiled my bill 
at an April 15 Tax Day news conference in front of IRS headquarters in 
Baltimore. That night, a local TV news anchor, informed of how the bill 
would alleviate unwarranted IRS pressure on innocent spouses, called 
H.R. 3650 a no-brainer. I am optimistic that a majority of my 
colleagues in the House will agree.
  H.R. 3650 has been referred to the Committee on Ways and Means. Both 
Democrats and Republicans have shown a keen interest in the bill. 
Senator Alphonse D'Amato of New York is actively working to pass 
identical legislation in the United States Senate. I hope that my 
colleagues will join me in taking IRS reform a step further to protect 
many of our Nation's most vulnerable taxpayers.

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