[Congressional Record Volume 164, Number 62 (Tuesday, April 17, 2018)]
[House]
[Pages H3364-H3366]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




 REQUIRING NOTICE FROM SECRETARY OF THE TREASURY IN CASE OF A TAXPAYER 
                       ASSISTANCE CENTER CLOSURE

  Ms. JENKINS of Kansas. Mr. Speaker, I move to suspend the rules and 
pass the bill (H.R. 5440) to require notice from the Secretary of the 
Treasury in the case of any closure of a Taxpayer Assistance Center, as 
amended.
  The Clerk read the title of the bill.
  The text of the bill is as follows:

                               H.R. 5440

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

     SECTION 1. NOTICE FROM IRS REGARDING CLOSURE OF TAXPAYER 
                   ASSISTANCE CENTERS.

       Not later than 90 days before the date that a proposed 
     closure of a Taxpayer Assistance Center would take effect, 
     the Secretary of the Treasury (or the Secretary's delegate) 
     shall--
       (1) make publicly available (including by non-electronic 
     means) a notice which--
       (A) identifies the Taxpayer Assistance Center proposed for 
     closure and the date of such proposed closure, and
       (B) identifies the relevant alternative sources of taxpayer 
     assistance which may be utilized by taxpayers affected by 
     such proposed closure, and
       (2) submit to Congress a written report that includes--
       (A) the information included in the notice described in 
     paragraph (1),
       (B) the reasons for such proposed closure, and
       (C) such other information as the Secretary may determine 
     appropriate.

  The SPEAKER pro tempore. Pursuant to the rule, the gentlewoman from 
Kansas (Ms. Jenkins) and the gentleman from Illinois (Mr. Danny K. 
Davis) each will control 20 minutes.
  The Chair recognizes the gentlewoman from Kansas.


                             General Leave

  Ms. JENKINS of Kansas. Mr. Speaker, I ask unanimous consent that all 
Members may have 5 legislative days within which to revise and extend 
their remarks and include extraneous material on H.R. 5440, currently 
under consideration.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentlewoman from Kansas?
  There was no objection.
  Ms. JENKINS of Kansas. Mr. Speaker, I yield myself as much time as I 
may consume.
  Mr. Speaker, Taxpayer Assistance Centers, or TACs, are taxpayer 
service facilities operated by the IRS across the country. In 2017, 
more than 350 TAC locations provided face-to-face services to more than 
3.2 million taxpayers.
  TACs can assist taxpayers in making payments, answering questions 
about their account, and other services. These offices provide valuable 
services for taxpayers to assist them in fulfilling their tax 
responsibilities. TAC employees are often the only face taxpayers see 
in their routine interactions with the IRS.
  As the IRS has moved more services online, the agency has made 
numerous changes to the operations of TACs. Last year, all TACs 
nationwide moved to an appointment system that drastically cut down on 
wait times.
  H.R. 5440 provides important improvements and transparency for the 
millions of taxpayers who visit TACs every year. This important bill 
ensures that impacted communities are provided at least 90 days notice 
prior to the closure of a TAC.
  Late last year, the TAC in Huntsville, Alabama, closed suddenly. This 
closure created problems for taxpayers right at the start of filing 
season.

                              {time}  1330

  Local taxpayers did not know that the office had closed, with some 
driving 50 miles to the TAC, only to find a sign on the door directing 
them to another office 70 miles away. As you can imagine, this can be 
incredibly disruptive for all taxpayers, but particularly those in 
rural areas. Fortunately, last month, the office recently reopened, 
albeit at significantly reduced hours.
  The requisite 90 days' advance public notice under this bill is 
required to be both through online means, but also nonelectronic means 
as well. This can be accomplished through the use of local news or 
radio, posting notice at the local library, or other methods. This 
notice must provide information on alternative ways for taxpayers to 
obtain assistance.
  Today, ensuring the IRS can address the needs of taxpayers wherever 
they are is critically important, while the IRS needs flexibility to 
allocate scarce resources. This bill marks an important step to 
providing transparency for those impacted.
  I would like to thank my colleagues, Congresswoman Karen Handel and 
Congressman  Tom O'Halleran, for their time and attention on this 
important issue.
  Mr. Speaker, I reserve the balance of my time.
  Mr. DANNY K. DAVIS of Illinois. Mr. Speaker, I yield myself such time 
as I may consume.
  Mr. Speaker, as we recognize tax day today, it is fitting that we 
advance a bill that recognizes Taxpayer Assistance Centers are the 
primary face of the Internal Revenue Service in local communities.
  H.R. 5440 was jointly introduced by Representative Karen Handel from 
Georgia and Representative  Tom O'Halleran from Arizona. It simply 
requires public and congressional notification prior to any closures of 
these critical centers.
  Taxpayer Assistance Centers, or TACs, provide in-person help to 
taxpayers on a wide range of issues, including making payments, 
resolving questions, and authenticating identity. They are IRS 
employees who know the law and provide high-caliber assistance locally.
  In fiscal year 2017, TACs served approximately 3.2 million taxpayers, 
down from 4.3 million served the prior

[[Page H3365]]

year. Unfortunately, this decline can be tied, in part, to the IRS' 
recent prioritization of online services over in-person assistance. 
This shift is evident in multiple ways:
  It is evident in the closure of 30 TACs since 2011, a reduction of 
over 7 percent;
  It is evident in the substantial reduction in TAC staffing, a decline 
of about 30 percent during the same period that the centers were 
closed;
  It is evident in the rigid requirement of appointment-only 
assistance, without allowing walk-in help, even just to pay one's 
taxes. Indeed, the Taxpayer Advocate noted that about 30 percent of all 
TACs have either zero or one employee, resulting in virtual closures in 
about 111 sites.
  These reductions impose hardships on local communities and limit 
taxpayers' rights to quality service. These reductions in access and 
the resulting community disruption concern taxpayers as well as Members 
of Congress.
  H.R. 5440 is a commonsense bill that requires the IRS to provide 
public notice, including through nonelectronic means, 90 days prior to 
the closure of a Taxpayer Assistance Center. This notice ensures that 
affected taxpayers are aware of closures as well as information on 
alternative forms of assistance that is available. Importantly, the 
Secretary of the Treasury must notify Congress of the closure and 
provide the reasons for closing the TAC.
  Face-to-face assistance is a critical element of the Internal Revenue 
Service. Many tax issues cannot be resolved via a website or a brief 
phone call. Taxpayer Assistance Centers are vital to our tax system, 
and I urge my colleagues to support this commonsense legislation to 
ensure public and congressional notification prior to any closures of 
centers.
  Mr. Speaker, I reserve the balance of my time.
  Ms. JENKINS of Kansas. Mr. Speaker, I yield 5 minutes to the 
gentlewoman from Georgia (Mrs. Handel), who has provided great 
leadership on this bill.
  Mrs. HANDEL. Mr. Speaker, as Americans file their taxes today, it is 
the very last time they will do so under the old, unfair Tax Code. 
Thanks to the Tax Cuts and Jobs Act, hardworking Americans are already 
seeing the benefits of lower tax rates and a stronger economic growth: 
take-home pay has increased; companies are investing in infrastructure, 
R&D, and people, with billions of dollars in bonuses and pay increases, 
and even enhanced benefits.
  The Tax Cuts and Jobs Act also makes our Tax Code less complex and 
makes the process of filing out our tax returns easier and less 
daunting. This time next year, in addition to most Americans paying 
less in taxes, most Americans will find that the tax forms are simpler 
and the process less complex.
  Even so, Mr. Speaker, tax day will still come, and people across this 
country will still need to turn to the IRS for help and for answers 
about their taxes. That is why I am here today to speak in support of 
H.R. 5440. This bipartisan legislation, introduced together with my 
colleague from Arizona, Representative O'Halleran, whom I thank, holds 
the IRS accountable for putting its customers, the taxpayers, first.
  IRS Taxpayer Assistance Centers provide important services to 
taxpayers. Through over 300 centers across the country, millions of 
Americans receive free, personal, in-person tax assistance each year.
  All too often, however, these centers are closed with little to no 
notice, leaving taxpayers to generally fend for themselves. H.R. 5440 
requires the IRS to provide adequate public notice about any proposed 
closure and ensures that impacted taxpayers in that community will 
still have access to assistance.
  Most of us dread even the thought of having to deal with the IRS, but 
today, through a package of bipartisan bills, Congress is moving 
forward to redesign and restructure the IRS so that its top priority is 
putting its customers first. H.R. 5440 is one aspect of these important 
reforms to refocus the IRS.

  Again, I thank Representative O'Halleran and the entire Ways and 
Means Committee for their hard work on this legislation, and I urge my 
colleagues to support it.
  Mr. DANNY K. DAVIS of Illinois. Mr. Speaker, I yield 5 minutes to the 
gentleman from Arizona (Mr. O'Halleran), the lead Democratic cosponsor.
  Mr. O'HALLERAN. Mr. Speaker, I thank the gentleman for yielding, and 
I thank him and the chairman of the committee for supporting my 
commonsense bill with the gentlewoman from Georgia (Mrs. Handel), my 
colleague.
  As millions of taxpayers across this country prepare to file their 
returns on time this week, we must ensure they have the resources they 
need to properly comply with the law.
  Taxpayer Assistance Centers play a critical role in communities 
across this country. Over 3 million Americans visited one of these 
centers in fiscal year 2017, many of whom traveled considerable 
distances to get their questions answered face-to-face. Arizona's five 
Taxpayer Assistance Centers help thousands of individuals every year.
  Ensuring compliance with a complicated Tax Code can be challenging 
for families. With the new tax law set to substantially change the 
current Code, it is more important than ever for taxpayers to get 
answers that will affect their bottom lines.
  Over the past few years, dozens of Taxpayer Assistance Centers across 
the Nation have closed as the IRS sought savings. According to the 
national Taxpayer Advocate, over 7 percent of these centers have been 
shuttered since 2011. Closing one of these centers, which often receive 
walk-in visits, with little or no clear public notice is disruptive and 
undermines fairness.
  While the IRS offers virtual help and assistance to taxpayers, the 
reality is that many older Americans and those with disabilities cannot 
meaningfully access or utilize such technology. People who are honestly 
trying to comply with the law should get the help they need, face-to-
face, on a timely basis.
  People in rural counties spend time and money to drive hours away to 
get their questions answered at Taxpayer Assistance Centers. That is 
time away from running their businesses, from their jobs, and from 
their families. Issues like transportation barriers and childcare often 
complicate the process.
  Our commonsense bill simply affirms the taxpayers' right to quality 
service by requiring the IRS to notify Congress and affected 
communities at least 90 days before closing down a Taxpayer Assistance 
Center.
  Providing accessible, quality service to the people we represent is 
the most basic and important function we have as Members of Congress. 
While exploring innovative ways to expand technology is a smart 
strategy for Federal agencies and one Congress should encourage, we 
must make sure in-person service remains a viable and meaningful option 
for those Americans who need it, especially for the agency that, 
arguably, has the greatest direct impact over the most people in the 
country--the IRS.
  This bill will hold the IRS accountable for making sure communities 
impacted by a Taxpayer Assistance Center closure have adequate notice 
and are informed sooner about alternative sources for assistance.
  I thank Congresswoman Handel for working with me on this bipartisan 
bill, and I urge my colleagues to support its passage.
  Ms. JENKINS of Kansas. Mr. Speaker, having no further speakers, I 
reserve the balance of my time.
  Mr. DANNY K. DAVIS of Illinois. Mr. Speaker, I have no further 
speakers, and I yield myself such time as I may consume.
  As I prepare to close, I want to reiterate the importance of Taxpayer 
Assistance Centers as the local face of the Internal Revenue Service. 
The Internal Revenue Service should be increasing this presence and not 
limiting it.
  H.R. 5440 is a commonsense bill that requires the IRS to provide 
public notice, including through nonelectronic means, 90 days prior to 
the closure of a Taxpayer Assistance Center. This notice ensures that 
affected taxpayers are aware of closures, as well as information on 
alternative forms of assistance that are available. This notice will 
help communities and taxpayers better answer their questions and comply 
with their tax obligations.
  As I have said, this is, indeed, a commonsense bill. I urge my 
colleagues to support it, and I yield back the balance of my time.
  Ms. JENKINS of Kansas. Mr. Speaker, I yield myself such time as I may 
consume.

[[Page H3366]]

  I want to again thank Congresswoman Karen Handel and Congressman  Tom 
O'Halleran for their leadership on this issue.
  H.R. 5440 provides important transparency regarding closure of TACs 
to ensure that the public is notified and provided with information on 
how they can get the help they need from the IRS.
  Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore. The question is on the motion offered by the 
gentlewoman from Kansas (Ms. Jenkins) that the House suspend the rules 
and pass the bill, H.R. 5440, as amended.
  The question was taken; and (two-thirds being in the affirmative) the 
rules were suspended and the bill, as amended, was passed.
  A motion to reconsider was laid on the table.

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