[Congressional Record Volume 144, Number 94 (Wednesday, July 15, 1998)]
[Extensions of Remarks]
[Pages E1313-E1314]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




CONFERENCE REPORT ON H.R. 2676, INTERNAL REVENUE SERVICE RESTRUCTURING 
                         AND REFORM ACT OF 1998

                                 ______
                                 

                               speech of

                         HON. MICHAEL F. DOYLE

                            of pennsylvania

                    in the house of representatives

                        Thursday, June 25, 1998

  Mr. DOYLE. Mr. Speaker, I rise today in support of the Internal 
Revenue Service Restructuring and Reform Act Conference Report (H.R. 
2676).
  Continuously, I hear from my constituents who ask this Congress to 
address ways to simplify filing, and improve IRS customer assistance 
and service. I have long advocated that the IRS should be overhauled to 
better serve taxpayers and run more like a business. I believe that the 
Conference Report we are voting on today effectively addresses these 
concerns.
  This landmark legislation establishes an independent review board 
which will oversee

[[Page E1314]]

IRS administration, management and execution of IRS laws, which should 
help the agency run more effectively. Six of the nine members of this 
review board will come from the private sector with expertise in 
customer service, federal tax laws and organizational development. The 
remaining three members would be the Secretary of the Treasury, the IRS 
Commissioner and a representative from the National Treasury Employees 
Union (NTEU). Their goal will be to recommend options which will 
improve overall effectiveness in customer service.
  I also want to highlight several provisions of the Conference Report 
which are aimed at protecting taxpayers rights. This bipartisan 
Conference Report now places the burden of proof on the IRS rather than 
the taxpayer in tax disputes that come before a U.S. Tax Court judge. 
This agreement also requires the IRS to make available to taxpayers 
clarifications, definitions and explanations on a variety of matters. 
Also falsification or destruction of documents, or violating the civil 
rights of a taxpayer will now result in the dismissal of the individual 
responsible, and will permit taxpayers to sue the government if any of 
these charges can be proven.
  Often, I hear from my constituents that filing federal taxes is too 
complex, and as a former small business owner I agree that filing 
federal taxes is unnecessarily confusing and time consuming. The 
Conference Report addresses this concern by calling on the Secretary of 
the Treasury to establish an electronic commerce advisory group policy 
that promotes paper-less filing. Under the Conference Report, the 
advisory group will study ways to increase taxpayer use of electronic 
filing and work on a plan to meet the goal of 80 percent electronic 
filing by 2007. I am especially pleased that this tax simplification 
provision was included in H.R. 2676.
  This bill, which requires the IRS to be more accountable to all 
taxpayers, is a step in the right direction. Let us move forward on the 
widespread agreements that exist to substantially reform the IRS. That 
is why I urge my colleagues to vote for passage of this Conference 
Report today.

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