[Congressional Record Volume 161, Number 54 (Wednesday, April 15, 2015)]
[Senate]
[Page S2223]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Ms. COLLINS:
  S. 965. A bill to prohibit the use of funds by Internal Revenue 
Service to target citizens of the United States for exercising any 
right guaranteed under the First Amendment to the Constitution of the 
United States; to the Committee on Finance.
  Ms. COLLINS. Mr. President, I rise to introduce a bill that would 
prohibit the IRS from the targeting any U.S. citizens for exercising 
their constitutional rights under the First Amendment.
  The history of the IRS offers abundant examples of the Agency 
trampling on these rights. In the most recent controversy, which came 
to light in 2013, the IRS applied a heightened scrutiny to applications 
from conservative groups that were seeking tax-exempt status. Delaying 
these groups' applications suggests an attempt to chill the 
constitutional right of speech and association by groups that hold 
conservative views. No matter what your political views, the details 
that have emerged are truly alarming. The IRS admitted that it 
deliberately targeted conservative groups' applications for tax-exempt 
status for extra review if they included such words as ``tea party,'' 
``patriots,'' or ``9/11'' in their names. It also acknowledged 
targeting applications from groups that criticized how this country is 
being run or whose purpose was to address government spending, 
government debt, taxes, or simply to make America a better place. These 
inappropriate criteria stayed in place for more than 18 months and 
resulted in substantial delays in processing the applications of many 
different groups. In some cases, the applications remained outstanding 
for more than 2 years.
  The IRS also sought to compel some of the targeted groups to divulge 
their membership lists. IRS officials have subsequently admitted there 
was absolutely no reason for Agency personnel to have sought that kind 
of information.
  Such behavior, unfortunately, is not a one-time aberration, and the 
targets have been on both sides of the aisle. A May 2013 Time magazine 
article noted that the IRS has been involved in scandals going back at 
least as far as the Kennedy administration, which used the service to 
investigate so-called rightwing groups. President Nixon employed a 
secret IRS operation to investigate and audit political opponents. 
During the Johnson administration, the IRS targeted some antiwar 
activists. In the decades since, a number of political activists from 
both the conservative and liberal ends of the spectrum, as well as 
whistleblowers, have been subjected to intimidating and discriminatory 
scrutiny by the IRS.
  The IRS's history of abuses demonstrates that Congress must be ever-
vigilant in protecting taxpayers. The Agency's power allows it to 
pervade the most sensitive aspects of Americans' private lives. 
Irrespective of whether those singled out are liberal or conservative, 
Democrat or Republican, Independent or Green Party members, regardless 
of their personal views, the targeting of private citizens for 
exercising their First Amendment rights is out of bounds and cannot be 
tolerated.
  Seventeen years ago, when the IRS was accused of using abusive 
tactics towards taxpayers, Congress responded by passing the IRS 
Restructuring and Reform Act. That act created the Taxpayer Bill of 
Rights, strengthened taxpayer protections against unauthorized 
collection activities, and established an oversight board to ensure 
that taxpayers are properly treated by the IRS.
  The bill I am introducing today builds on the 1998 act, as well as an 
amendment I authored in 2013, which became law, that prohibited the IRS 
from using funds provided through the fiscal year 2014 IRS funding bill 
to target American citizens for exercising their First Amendment 
rights. That prohibition on the use of funds was continued in the 
fiscal year 2015 funding bill, and the legislation I am offering today 
would make that prohibition permanent.
  The First Amendment is one of our most cherished and sacred freedoms, 
and its free exercise must be vigorously protected.
  It has been said the power to tax is the power to destroy. The 
American people cannot and will not tolerate any abuse of that power.
  It is imperative that Congress act to make sure the power of the IRS 
is never again used to harass or abuse Americans for exercising their 
First Amendment rights. The bill I have introduced is tailored to that 
end. I urge my colleagues to support this bill.

                          ____________________