[Congressional Record Volume 156, Number 124 (Wednesday, September 15, 2010)]
[Senate]
[Pages S7136-S7137]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. COBURN (for himself, Mr. Burr, Mr. Ensign, Mr. Thune, and 
        Mr. Isakson):
  S. 3790. A bill to amend title 5, United States Code to provide that 
persons having seriously delinquent tax debts shall be ineligible for 
Federal employment; read the first time.
  Mr. COBURN. Mr. President, today I have introduced two separate 
bills, S. 3790 and S. 3791, intended to hold members of Congress and 
other Federal employees to the same tax rules Washington imposes on the 
rest of America.
  In 2009, the Internal Revenue Service, IRS, found nearly 100,000 
civilian Federal employees were delinquent on their Federal income 
taxes, owing over $1 billion in unpaid Federal income taxes. When 
considering retirees and military, more than 282,000 Federal employees 
owed $3.3 billion in taxes.
  These bills are not intended to single out the majority of Federal 
employees who work hard and pay their taxes, but members of Congress 
and Federal employees have a clear obligation to pay their Federal 
income taxes. Legislators and government employees should not be exempt 
from the laws they write and enforce. The very nature of Federal 
employment and the concept inherent to ``public service'' demands those 
being paid by taxpayers contribute their fair share of taxes. They 
should lead by example.
  Tax delinquency rate among congressional employees exceeds the rate 
of all returns filed nationwide. Taxpayers are fed up with those in 
Washington living under a different set of rules than the

[[Page S7137]]

rest of America. At a time when Congress may allow taxes to increase on 
some or even all Americans, Congress should not expect other Americans 
to pay more taxes when they are not even paying the taxes they owe 
under the rates they set themselves.
  The bills I am introducing are fair to Federal employees and other 
taxpayers. Both bills carefully reach only those paid by the taxpayers 
who have willfully neglected to pay their incomes taxes.
  The legislation excludes elected officials or Federal employees who 
made oversights in their personal taxes but willfully agree to pay 
them, or if they are challenging the delinquency in court or through 
the IRS. Instead, it targets those who willfully neglect or avoid the 
pay their taxes.
  Specifically, it excludes Federal employees from termination and 
Members of Congress from repercussions if the individual is currently 
paying the taxes, interest, and penalties owed to IRS under an 
installment plan; the individual and the IRS have worked out a 
compromise on the amount of taxes, interest and penalties owed and the 
compromise amount agreed upon is being repaid to IRS; the individual 
has not exhausted his or her right to due process under the law; or the 
individual filed a joint return and successfully contends he or she 
should not be fully liable for the taxes, interest, and/or penalties 
owed because of something the other party to the return did or did not 
do.
  The first bill requires all Federal employees to be current on their 
Federal income taxes or be fired from their jobs.
  The second bill requires Members of Congress to report any 
outstanding tax liability. If the Member possesses a tax liability, 
this bill would require the appropriate congressional committee to 
launch an ethics investigation and the Member's salary would be reduced 
in accordance with the amount he or she owes.
  These bills require no more of members of Congress or Federal 
employees than is required of other Americans.
  It should be a priority of this Congress to pass these solutions as a 
way to guarantee equal treatment under the law. This is especially 
important at this time when our national debt exceeds $13.5 trillion 
since this legislation is estimated to reduce the Federal deficit by at 
least $3 billion.
  I hope my colleagues on both sides of the aisle will support these 
bills to demonstrate their commitment to requiring Congress to live 
under the same rules it imposes on the rest of the country. It is time 
for every member of Congress to pay their taxes rather than simply 
spending the taxes of others.

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