[Congressional Record Volume 161, Number 50 (Wednesday, March 25, 2015)]
[Senate]
[Pages S1926-S1927]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 779. Mr. CORNYN (for himself and Mr. Roberts) submitted an 
amendment intended to be proposed by him to the

[[Page S1927]]

concurrent resolution S. Con. Res. 11, setting forth the congressional 
budget for the United States Government for fiscal year 2016 and 
setting forth the appropriate budgetary levels for fiscal years 2017 
through 2025; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. DEFICIT-NEUTRAL RESERVE FUND TO ENACT A TAXPAYER 
                   BILL OF RIGHTS AND PROVIDE ADDITIONAL 
                   PROTECTIONS FOR TAXPAYERS AGAINST ABUSES BY THE 
                   INTERNAL REVENUE SERVICE.

       The Chairman of the Committee on the Budget of the Senate 
     may revise the allocations of a committee or committees, 
     aggregates, and other appropriate levels in this resolution 
     for one or more bills, joint resolutions, amendments, 
     amendments between the Houses, motions, or conference reports 
     relating to enacting a taxpayer bill of rights and providing 
     additional protections for taxpayers against abuses by the 
     Internal Revenue Service, which may include reducing the 
     compliance burden on taxpayers, strengthening the appeals 
     process for taxpayers, increasing penalties on agents of the 
     Internal Revenue Service who are found to have violated the 
     law, and improving taxpayer access to the judicial system, by 
     the amounts provided in such legislation for those purposes, 
     provided that such legislation would not increase the deficit 
     over either the period of the total of fiscal years 2016 
     through 2020 or the period of the total of fiscal years 2016 
     through 2025.
                                 ______