[Congressional Record Volume 163, Number 147 (Tuesday, September 12, 2017)]
[Senate]
[Page S5219]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. GRASSLEY (for himself and Mr. Thune):
  S. 1793. A bill to amend the Internal Revenue Code of 1986 to enhance 
taxpayer rights, and for other purposes; to the Committee on Finance.
  Mr. GRASSLEY. Mr. President, the IRS has never been, and likely will 
never be, an agency anyone is glad to hear from.
  However, American taxpayers should at least have confidence that they 
will receive a fair shake from the agency. Without this, our system of 
taxation that relies on voluntary reporting of income will fall apart.
  In recent years, gross mismanagement and inappropriate actions by 
certain IRS employees have shaken what confidence taxpayers have had in 
the agency.
  Today, Senator Thune and I are reintroducing legislation we 
introduced last Congress aimed at ensuring that appropriate safeguards 
are in place to protect taxpayer rights by preventing IRS abuses.
  Called the Taxpayer Bill of Rights Enhancement Act (TBORE), our bill 
updates and strengthens several provisions enacted in prior Taxpayer 
Bill of Rights legislation.
  I am pleased that several of the provisions in last Congress' version 
of the bill were enacted into law, including codifying the Taxpayer 
Bill of Rights.
  However, more must be done if we are going to renew the taxpaying 
public's confidence in the IRS.
  No legislation is likely to fix all of the IRS recent shortcomings on 
its own. There is a need for a change of culture within the IRS.
  We hope our bill will serve as a catalyst for a cultural shift within 
the IRS. Our bill sends a clear message to the IRS--Congress is not 
going to tolerate poor service and the systematic abuse of taxpayer 
rights.
  We look forward to working with our colleagues toward reforming the 
IRS and protecting taxpayer rights.
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