[Congressional Record Volume 159, Number 50 (Monday, April 15, 2013)]
[Senate]
[Pages S2651-S2653]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. CORNYN:
  S. 725. A bill to provide a taxpayer bill of rights for small 
businesses; to the Committee on Finance.
  Mr. CORNYN. Mr. President, I rise to reintroduce the Small Business 
Taxpayer Bill of Rights Act of 2013, SBTBOR.
  As millions of taxpayers across the country race to meet today's 
deadline to file their Federal tax return, it is important to note that 
their tax burden is more than just the amount of tax paid to the 
Federal Government. Taxpayers also bear the compliance cost of 
complying with a byzantine tax code. Analysts predict that taxpayers 
will spend over $350 billion this year alone to comply with the tax 
code. An analysis of IRS data by the Office of the Taxpayer Advocate 
shows it takes taxpayers more than 6.1 billion hours to compete filings 
required by a tax code that contains almost four million words and 
that, on average, has more than one new provision added to it daily.
  A dispute over a complex tax code with the IRS can become an 
expensive endeavor for small businesses, who have limited resources to 
fight off frivolous IRS claims. With the passage of the 2010 health 
care act, this burden is expected to increase in the future. At a time 
when job creation remains weak, small businesses should be spending 
their time and resources creating jobs, not cutting through miles of 
burdensome IRS red tape. The Small Business Taxpayer Bill of Rights 
seeks to mitigate this problem. It would ensure that small businesses 
spend less time dealing with the IRS and more time creating jobs.
  The Small Business Taxpayer Bill of Rights, among other things, 
provides more protections and safeguards for small businesses during 
administrative procedures with the IRS. It would lower the compliance 
burden on small business taxpayers; strengthen safeguards against IRS 
overreach; increase taxpayer compensation for IRS abuses and; improve 
taxpayer access to the court system. Amid the weakest economic recovery 
since World War II, American job creators urgently need such relief.
  The Small Business Taxpayer Bill of Rights Act will reduce the 
compliance and administrative burdens faced by small business taxpayers 
when it comes to dealing with the IRS. The bill provides an alternative 
dispute resolution procedure through which a small business taxpayer 
may be able to request arbitration with an independent, neutral third 
party not employed by the IRS. In addition, the bill will make more 
small businesses eligible to recoup attorney's fees when a court finds 
that the IRS's action taken against a taxpayer is not substantially 
justified.
  The legislation also reinforces the independent nature of the IRS 
Appeals Office by prohibiting it from discussing the merits of a 
taxpayer's case with any other department at the IRS, unless the 
taxpayer is afforded an opportunity to participate. Second, the bill 
will prevent an Appeals Officer from raising a new issue that was not 
initially raised by the IRS in the examination process. The SBTBOR 
would help to ensure the Appeals Office remains a neutral entity that 
effectively facilitates the taxpayer's appeals process.

  The Small Business Taxpayer Bill of Rights Act will make the IRS more 
accountable to taxpayers by increasing the amount of damages taxpayers 
may receive for any collection action the IRS takes against them that 
is reckless, or by reason of negligence disregards the law or its 
regulations. Second, it increases the amount of damages taxpayers may 
be awarded when the IRS improperly discloses their tax returns and tax 
information. Third, the bill raises the monetary penalty on IRS 
employees who commit certain unlawful acts or disclose taxpayer 
information.
  Finally, the legislation will improve taxpayer access to the Tax 
Court by expanding the role of the current ``small tax case'' 
procedure--an informal and efficient method for resolving disputes 
before the Tax Court--to include a wider variety of cases. The bill 
will permit taxpayers to obtain judicial review from the Tax Court when 
the IRS fails to act on their claim for interest abatement due to an 
error or delay by the IRS. And taxpayers whose property has been 
wrongly seized to satisfy a tax debt will have more time to claim 
relief and bring a civil suit against the IRS. It also makes procedural 
improvements for taxpayers who request innocent spouse relief. By 
requesting innocent spouse relief, taxpayers can be relieved of the 
responsibility for paying tax, interest, and penalties if their spouse 
improperly reported items or omitted items on their tax return.
  This legislation is also supported by the Texas Association of 
Business, National Federation of Independent Business, U.S. Hispanic 
Chamber of Commerce, Americans for Tax Reform, and the National 
Taxpayers Union, among others.
  Small business owners face an especially crushing burden of 
paperwork, but they lack the key financial and legal resources that 
multinational corporations do when dealing with the tax code and the 
IRS. This legislation will provide relief for small businesses and will 
allow small businesses to spend more time expanding their business and 
creating jobs and less time dealing with the IRS.
  Mr. President, I ask unanimous consent that the text of the bill and 
a letter of support be printed in the Record.
  There being no objection, the material was ordered to be printed in 
the Record, as follows:

                                 S. 725

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

       (a) Short Title.--This Act may be cited as the ``Small 
     Business Taxpayer Bill of Rights Act of 2013''.
       (b) Table of Contents.--The table of contents of this Act 
     is as follows:

Sec. 1. Short title; table of contents.
Sec. 2. Modification of standards for awarding of costs and certain 
              fees.
Sec. 3. Civil damages allowed for reckless or intentional disregard of 
              internal revenue laws.
Sec. 4. Modifications relating to certain offenses by officers and 
              employees in connection with revenue laws.
Sec. 5. Modifications relating to civil damages for unauthorized 
              inspection or disclosure of returns and return 
              information.
Sec. 6. Interest abatement reviews.
Sec. 7. Ban on ex parte discussions.
Sec. 8. Alternative dispute resolution procedures.
Sec. 9. Extension of time for contesting IRS levy.
Sec. 10. Waiver of installment agreement fee.
Sec. 11. Suspension of running of period for filing petition of spousal 
              relief and collection cases.
Sec. 12. Venue for appeal of spousal relief and collection cases.
Sec. 13. Increase in monetary penalties for certain unauthorized 
              disclosures of information.
Sec. 14. De novo tax court review of claims for equitable innocent 
              spouse relief.
Sec. 15. Ban on raising new issues on appeal.

     SEC. 2. MODIFICATION OF STANDARDS FOR AWARDING OF COSTS AND 
                   CERTAIN FEES.

       (a) Small Businesses Eligible Without Regard to Net 
     Worth.--Subparagraph (D)

[[Page S2652]]

     of section 7430(c)(4) of the Internal Revenue Code of 1986 is 
     amended by striking ``and'' at the end of clause (i), by 
     striking the period at the end of clause (ii) and inserting 
     ``and'', and by adding at the end the following new clause:
       ``(iii) in the case of an eligible small business, the net 
     worth limitation in clause (ii) of such section shall not 
     apply.''.
       (b) Eligible Small Business.--Paragraph (4) of section 
     7430(c) of the Internal Revenue Code of 1986 is amended by 
     adding at the end the following new subparagraph:
       ``(F) Eligible small business.--For purposes of 
     subparagraph (D)(iii), the term `eligible small business' 
     means, with respect to any proceeding commenced in a taxable 
     year--
       ``(i) a corporation the stock of which is not publicly 
     traded,
       ``(ii) a partnership, or
       ``(iii) a sole proprietorship,

     if the average annual gross receipts of such corporation, 
     partnership, or sole proprietorship for the 3-taxable-year 
     period preceding such taxable year does not exceed 
     $50,000,000. For purposes of applying the test under the 
     preceding sentence, rules similar to the rules of paragraphs 
     (2) and (3) of section 448(c) shall apply.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to proceedings commenced after the date of the 
     enactment of this Act.

     SEC. 3. CIVIL DAMAGES ALLOWED FOR RECKLESS OR INTENTIONAL 
                   DISREGARD OF INTERNAL REVENUE LAWS.

       (a) Increase in Amount of Damages.--Section 7433(b) of the 
     Internal Revenue Code of 1986 is amended by striking 
     ``$1,000,000 ($100,000, in the case of negligence)'' and 
     inserting ``$3,000,000 ($300,000, in the case of 
     negligence)''.
       (b) Extension of Time To Bring Action.--Section 7433(d)(3) 
     of the Internal Revenue Code of 1986 is amended by striking 
     ``2 years'' and inserting ``5 years''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to actions of employees of the Internal Revenue 
     Service after the date of the enactment of this Act.

     SEC. 4. MODIFICATIONS RELATING TO CERTAIN OFFENSES BY 
                   OFFICERS AND EMPLOYEES IN CONNECTION WITH 
                   REVENUE LAWS.

       (a) Increase in Penalty.--Section 7214 of the Internal 
     Revenue Code of 1986 is amended--
       (1) by striking ``$10,000'' in subsection (a) and inserting 
     ``$25,000'', and
       (2) by striking ``$5,000'' in subsection (b) and inserting 
     ``$10,000''.
       (b) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.

     SEC. 5. MODIFICATIONS RELATING TO CIVIL DAMAGES FOR 
                   UNAUTHORIZED INSPECTION OR DISCLOSURE OF 
                   RETURNS AND RETURN INFORMATION.

       (a) Increase in Amount of Damages.--Subparagraph (A) of 
     section 7431(c)(1) of the Internal Revenue Code of 1986 is 
     amended by striking ``$1,000'' and inserting ``$10,000''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to inspections and disclosure occurring on and 
     after the date of the enactment of this Act.

     SEC. 6. INTEREST ABATEMENT REVIEWS.

       (a) Filing Period for Interest Abatement Cases.--
       (1) In general.--Subsection (h) of section 6404 of the 
     Internal Revenue Code of 1986 is amended--
       (A) by striking ``Review of Denial'' in the heading and 
     inserting ``Judicial Review'', and
       (B) by striking `` `if such action is brought' '' and all 
     that follows in paragraph (1) and inserting ``if such action 
     is brought--
       ``(A) at any time after the earlier of--
       ``(i) the date of the mailing of the Secretary's final 
     determination not to abate such interest, or
       ``(ii) the date which is 180 days after the date of the 
     filing with the Secretary (in such form as the Secretary may 
     prescribe) of a claim for abatement under this section, and
       ``(B) not later than the date which is 180 days after the 
     date described in subparagraph (A)(i).''.
       (2) Effective date.--The amendments made by this subsection 
     shall apply to claims for abatement of interest filed with 
     the Secretary after the date of the enactment of this Act.
       (b) Small Tax Case Election for Interest Abatement Cases.--
       (1) In general.--Subsection (f) of section 7463 of the 
     Internal Revenue Code of 1986 is amended--
       (A) by striking ``and'' at the end of paragraph (1),
       (B) by striking the period at the end of paragraph (2) and 
     inserting ``, and'', and
       (C) by adding at the end the following new paragraph:
       ``(3) a petition to the Tax court under section 6404(h) in 
     which the amount of interest abatement sought does not exceed 
     $50,000.''.
       (2) Effective date.--The amendments made by this subsection 
     shall apply to--
       (A) cases pending as of the day after the date of the 
     enactment of this Act, and
       (B) cases commenced after such date of enactment.

     SEC. 7. BAN ON EX PARTE DISCUSSIONS.

       (a) In General.--Notwithstanding section 1001(a)(4) of the 
     Internal Revenue Service Restructuring and Reform Act of 
     1998, the Internal Revenue Service shall prohibit any ex 
     parte communications between officers in the Internal Revenue 
     Service Office of Appeals and other Internal Revenue Service 
     employees with respect to any matter pending before such 
     officers.
       (b) Termination of Employment for Misconduct.--Subject to 
     subsection (c), the Commissioner of Internal Revenue shall 
     terminate the employment of any employee of the Internal 
     Revenue Service if there is a final administrative or 
     judicial determination that such employee committed any act 
     or omission prohibited under subsection (a) in the 
     performance of the employee's official duties. Such 
     termination shall be a removal for cause on charges of 
     misconduct.
       (c) Determination of Commissioner.--
       (1) In general.--The Commissioner of Internal Revenue may 
     take a personnel action other than termination for an act 
     prohibited under subsection (a).
       (2) Discretion.--The exercise of authority under paragraph 
     (1) shall be at the sole discretion of the Commissioner of 
     Internal Revenue and may not be delegated to any other 
     officer. The Commissioner of Internal Revenue, in his sole 
     discretion, may establish a procedure which will be used to 
     determine whether an individual should be referred to the 
     Commissioner of Internal Revenue for a determination by the 
     Commissioner under paragraph (1).
       (3) No appeal.--Any determination of the Commissioner of 
     Internal Revenue under this subsection may not be appealed in 
     any administrative or judicial proceeding.
       (d) TIGTA Reporting of Termination or Mitigation.--Section 
     7803(d)(1)(E) of the Internal Revenue Code of 1986 is amended 
     by inserting ``or section 7 of the Small Business Taxpayer 
     Bill of Rights Act of 2013'' after ``1998''.

     SEC. 8. ALTERNATIVE DISPUTE RESOLUTION PROCEDURES.

       (a) In General.--Section 7123 of the Internal Revenue Code 
     of 1986 is amended by adding at the end the following new 
     subsection:
       ``(c) Availability of Dispute Resolutions.--
       ``(1) In general.--The procedures prescribed under 
     subsection (b)(1) and the pilot program established under 
     subsection (b)(2) shall provide that a taxpayer may request 
     mediation or arbitration in any case unless the Secretary has 
     specifically excluded the type of issue involved in such case 
     or the class of cases to which such case belongs as not 
     appropriate for resolution under such subsection. The 
     Secretary shall make any determination that excludes a type 
     of issue or a class of cases public within 5 working days and 
     provide an explanation for each determination.
       ``(2) Independent mediators.--
       ``(A) In general.--The procedures prescribed under 
     subsection (b)(1) shall provide the taxpayer an opportunity 
     to elect to have the mediation conducted by an independent, 
     neutral individual not employed by the Office of Appeals.
       ``(B) Cost and selection.--
       ``(i) In general.--Any taxpayer making an election under 
     subparagraph (A) shall be required--

       ``(I) to share the costs of such independent mediator 
     equally with the Office of Appeals, and
       ``(II) to limit the selection of the mediator to a roster 
     of recognized national or local neutral mediators.

       ``(ii) Exception.--Clause (i)(I) shall not apply to any 
     taxpayer who is an individual or who was a small business in 
     the preceding calendar year if such taxpayer had an adjusted 
     gross income that did not exceed 250 percent of the poverty 
     level, as determined in accordance with criteria established 
     by the Director of the Office of Management and Budget, in 
     the taxable year preceding the request.
       ``(iii) Small business.--For purposes of clause (ii), the 
     term `small business' has the meaning given such term under 
     section 41(b)(3)(D)(iii).
       ``(3) Availability of process.--The procedures prescribed 
     under subsection (b)(1) and the pilot program established 
     under subsection (b)(2) shall provide the opportunity to 
     elect mediation or arbitration at the time when the case is 
     first filed with the Office of Appeals and at any time before 
     deliberations in the appeal commence.''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect on the date of the enactment of this Act.

     SEC. 9. EXTENSION OF TIME FOR CONTESTING IRS LEVY.

       (a) Extension of Time for Return of Property Subject to 
     Levy.--Subsection (b) of section 6343 of the Internal Revenue 
     Code of 1986 is amended by striking ``9 months'' and 
     inserting ``3 years''.
       (b) Period of Limitation on Suits.--Subsection (c) of 
     section 6532 of the Internal Revenue Code of 1986 is 
     amended--
       (1) in paragraph (1) by striking ``9 months'' and inserting 
     ``3 years'', and
       (2) in paragraph (2) by striking ``9-month'' and inserting 
     ``3-year''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to--
       (1) levies made after the date of the enactment of this 
     Act, and
       (2) levies made on or before such date if the 9-month 
     period has not expired under section 6343(b) of the Internal 
     Revenue Code of 1986 (without regard to this section) as of 
     such date.

     SEC. 10. WAIVER OF INSTALLMENT AGREEMENT FEE.

       (a) In General.--Section 6159 of the Internal Revenue Code 
     of 1986 is amended by redesignating subsection (f) as 
     subsection (g) and by inserting after subsection (e) the 
     following new subsection:

[[Page S2653]]

       ``(f) Waiver of Installment Agreement Fee.--The Secretary 
     shall waive the fees imposed on installment agreements under 
     this section for any taxpayer with an adjusted gross income 
     that does not exceed 250 percent of the poverty level, as 
     determined in accordance with criteria established by the 
     Director of the Office of Management and Budget, and who has 
     agreed to make payments under the installment agreement by 
     electronic payment through a debit instrument.''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect on the date of the enactment of this Act.

     SEC. 11. SUSPENSION OF RUNNING OF PERIOD FOR FILING PETITION 
                   OF SPOUSAL RELIEF AND COLLECTION CASES.

       (a) Petitions for Spousal Relief.--
       (1) In general.--Subsection (e) of section 6015 of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following new paragraph:
       ``(6) Suspension of running of period for filing petition 
     in title 11 cases.--In the case of a person who is prohibited 
     by reason of a case under title 11, United States Code, from 
     filing a petition under paragraph (1)(A) with respect to a 
     final determination of relief under this section, the running 
     of the period prescribed by such paragraph for filing such a 
     petition with respect to such final determination shall be 
     suspended for the period during which the person is so 
     prohibited from filing such a petition, and for 60 days 
     thereafter.''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to petitions filed under section 6015(e) of the 
     Internal Revenue Code of 1986 after the date of the enactment 
     of this Act.
       (b) Collection Proceedings.--
       (1) In general.--Subsection (d) of section 6330 of the 
     Internal Revenue Code of 1986 is amended--
       (A) by striking ``appeal such determination to the Tax 
     Court'' in paragraph (1) and inserting ``petition the Tax 
     Court for review of such determination'',
       (B) by striking ``Judicial review of determination'' in the 
     heading of paragraph (1) and inserting ``Petition for review 
     by tax court'',
       (C) by redesignating paragraph (2) as paragraph (3), and
       (D) by inserting after paragraph (1) the following new 
     paragraph:
       ``(2) Suspension of running of period for filing petition 
     in title 11 cases.--In the case of a person who is prohibited 
     by reason of a case under title 11, United States Code, from 
     filing a petition under paragraph (1) with respect to a 
     determination under this section, the running of the period 
     prescribed by such subsection for filing such a petition with 
     respect to such determination shall be suspended for the 
     period during which the person is so prohibited from filing 
     such a petition, and for 30 days thereafter.''.
       (2) Conforming amendment.--Subsection (c) of section 6320 
     of such Code is amended by striking ``(2)(B)'' and inserting 
     ``(3)(B)''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to petitions filed under section 6330 of the 
     Internal Revenue Code of 1986 after the date of the enactment 
     of this Act.

     SEC. 12. VENUE FOR APPEAL OF SPOUSAL RELIEF AND COLLECTION 
                   CASES.

       (a) In General.--Paragraph (1) of section 7482(b) of the 
     Internal Revenue Code of 1986 is amended--
       (1) by striking ``or'' at the end of subparagraph (E),
       (2) by striking the period at the end of subparagraph (F) 
     and inserting a comma, and
       (3) by inserting after subparagraph (F) the following new 
     subparagraphs:
       ``(G) in the case of a petition under section 6015(e), the 
     legal residence of the petitioner, or
       ``(H) in the case of a petition under section 6320 or 
     6330--
       ``(i) the legal residence of the petitioner if the 
     petitioner is an individual, and
       ``(ii) the principal place of business or principal office 
     or agency if the petitioner is an entity other than an 
     individual.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to petitions filed after the date of enactment of 
     this Act.

     SEC. 13. INCREASE IN MONETARY PENALTIES FOR CERTAIN 
                   UNAUTHORIZED DISCLOSURES OF INFORMATION.

       (a) In General.--Paragraphs (1), (2), (3), and (4) of 
     section 7213(a) of the Internal Revenue Code of 1986 are each 
     amended by striking ``$5,000'' and inserting ``$10,000''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to disclosures made after the date of the 
     enactment of this Act.

     SEC. 14. DE NOVO TAX COURT REVIEW OF CLAIMS FOR EQUITABLE 
                   INNOCENT SPOUSE RELIEF.

       (a) In General.--Subparagraph (A) of section 6015(e)(1) of 
     the Internal Revenue Code of 1986 is amended by adding at the 
     end the following new flush sentence:

     ``Any review of a determination by the Secretary with respect 
     to a claim for equitable relief under subsection (f) shall be 
     reviewed de novo by the Tax Court.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to petitions filed or pending before the Tax 
     Court on and after the date of the enactment of this Act.

     SEC. 15. BAN ON RAISING NEW ISSUES ON APPEAL.

       (a) In General.--Chapter 77 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     section:

     ``SEC. 7529. PROHIBITION ON INTERNAL REVENUE SERVICE RAISING 
                   NEW ISSUES IN AN INTERNAL APPEAL.

       ``(a) In General.--In reviewing an appeal of any 
     determination initially made by the Internal Revenue Service, 
     the Internal Revenue Service Office of Appeals may not 
     consider or decide any issue that is not within the scope of 
     the initial determination.
       ``(b) Certain Issues Deemed Outside of Scope of 
     Determination.--For purposes of subsection (a), the following 
     matters shall be considered to be not within the scope of a 
     determination:
       ``(1) Any issue that was not raised in a notice of 
     deficiency or an examiner's report which is the subject of 
     the appeal.
       ``(2) Any deficiency in tax which was not included in the 
     initial determination.
       ``(3) Any theory or justification for a tax deficiency 
     which was not considered in the initial determination.
       ``(c) No Inference With Respect to Issues Raised by 
     Taxpayers.--Nothing in this section shall be construed to 
     provide any limitation in addition to any limitations in 
     effect on the date of the enactment of this section on the 
     right of a taxpayer to raise an issue, theory, or 
     justification on an appeal from a determination initially 
     made by the Internal Revenue Service that was not within the 
     scope of the initial determination.''.
       (b) Clerical Amendment.--The table of sections for chapter 
     77 of such Code is amended by adding at the end the following 
     new item:

``Sec. 7529. Prohibition on Internal Revenue Service raising new issues 
              in an internal appeal.''.

       (c) Effective Date.--The amendments made by this section 
     shall apply to matters filed or pending with the Internal 
     Revenue Service Office of Appeals on or after the date of the 
     enactment of this Act.
                                  ____

                                            United States Hispanic


                                          Chamber of Commerce,

                                   Washington, DC, April 11, 2013.
     Hon. John Cornyn,
     Senate Minority Whip, U.S. Senate,
     Washington, DC.
       Dear Senator Cornyn: The United States Hispanic Chamber of 
     Commerce (USHCC) would like to express its support and thank 
     you for introducing the Small Business Taxpayer Bill of 
     Rights Act of 2013 (SBTBOR). As our organization advocates 
     for legislation that helps Hispanic owned businesses grow the 
     economy and create jobs, it is encouraging to see the SBTBOR 
     introduced on the Senate floor during the 113th Congress.
       As you are aware, Hispanic-owned firms are the fastest 
     growing segment of American enterprise. We applaud you for 
     recognizing this fact and, as a result, taking the initiative 
     to provide sensible solutions for the USHCC constituency of 
     Hispanic entrepreneurs. The four pillars of the SBTBOR--
     lowering compliance burden for taxpayers, strengthening 
     taxpayer protections, compensating taxpayers for IRS abuses, 
     and improving taxpayer access to the judicial system--are 
     crucial for the financial health of small businesses across 
     the country, and we hope that your Senate colleagues join in 
     your efforts to pass common sense, pro-growth legislation.
       In the USHCC's 2012-2014 Legislative Agenda, regulatory 
     reform is noted as a critical part of the Hispanic small 
     business community's potential for job creation and economic 
     development. The SBTBOR, by addressing problematic regulation 
     and interaction with the IRS, is in line with the USHCC's 
     view for a full economic recovery. In order for the Hispanic 
     community to continue leveraging its entrepreneurial spirit, 
     we cannot allow for these job creators to be subject to slow 
     and costly resolution of audits, low civil damages when the 
     IRS disregards the law, fees on installment agreements for 
     low-income taxpayers, and many other harsh burdens that exist 
     for small businesses.
       The SBTBOR could have an immediate, positive impact on the 
     Hispanic business community and American economy as a whole. 
     Please let us know how we may assist in your effort to 
     promote an environment where entrepreneurs focus more on 
     growing their businesses rather than dealing with 
     unreasonable regulations. We are here to help.
           Respectfully Submitted,
     Marc Rodriguez,
       Chairman of the Board, USHCC.
     Javier Palomarez,
       President & CEO, USHCC.
                                 ______