[Congressional Record Volume 169, Number 64 (Tuesday, April 18, 2023)]
[Senate]
[Pages S1151-S1152]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]



                                Tax Day

  Mr. THUNE. Mr. President, today is Tax Day, and I think it is 
probably fair to say it is not most Americans' most favorite day. No 
one enjoys writing a check to the IRS or contemplating just how much of 
his or her yearly earnings goes to the Federal Government, especially 
when the Federal Government doesn't always make the best use of 
taxpayer dollars.
  If you have a question for the IRS, things can get even more grim. 
The IRS does not exactly have a reputation for excellent customer 
service. During fiscal year 2021, the Agency answered just 11 percent 
of the 282 million calls it received--11 percent. That means that 250 
million taxpayer calls went unanswered--250 million. And 2022 was 
barely better. During fiscal year 2022, 87 percent of taxpayer calls--
87 percent--went unanswered. Any business with a customer service 
record like that would soon be out of business.
  That is not even the worst of it. On top of its customer service 
problems, the IRS has a troubling record of mishandling taxpayer data. 
Everyone remembers the infamous targeting of conservative groups for 
extra scrutiny under the Obama IRS. Then there was the 2021 leak or 
hack of confidential taxpayer information that ended up in the hands of 
the left-leaning organization ProPublica and was used to advance a 
partisan agenda. Last September, the IRS reported that it had 
inadvertently posted confidential taxpayer data for around 120,000 
individuals on its website. Then, after fixing its mistake, the IRS 
inadvertently made much of that same information public again just 2 
months later.
  It is no surprise that interacting with the IRS doesn't exactly 
inspire confidence. Given the IRS's record, you would think everyone 
could agree the Agency is ripe for reform. Democrats, however, 
apparently thought the Agency was simply ripe for more funding, a lot 
more funding--funding targeted not toward reforming taxpayer services 
but overwhelmingly toward increasing tax enforcement.
  The so-called Inflation Reduction Act Democrats passed last August 
contained a staggering $80 billion for the IRS. Just 4 percent of that 
funding--4 percent out of $80 billion--was earmarked for improving 
taxpayer services. More than half, roughly $46 billion, was earmarked 
for increased audits and other tax collection efforts.
  But that is not all. President Biden is now proposing to boost the 
IRS's budget by 15 percent next year--over and above the massive 
funding boost the IRS already received from the Inflation Reduction 
Act. And it doesn't even end there. The President's budget would also 
provide a separate and additional $29 billion to the IRS for 
enforcement--again, in addition to the $46 billion for enforcement the 
IRS received last August.
  I don't need to tell anyone that President Biden's campaign to flood 
the IRS with unprecedented funding is motivated not by a desire to 
improve the Agency's performance but by a need to find money to help 
offset some of the cost of Democrats' Green New Deal schemes and other 
big-government spending.
  There is reason to be concerned about where the President will be 
getting all this money he expects to collect. The IRS has pledged not 
to use its increased funding to raise audit rates on small businesses 
and households making under $400,000 a year ``relative to historic 
levels.'' But not only is it not clear what the Agency means by 
``historic levels,'' there is also nothing to prevent the Biden IRS 
from going back on that commitment--if, for example, the President 
finds he can't pay for his Green New Deal schemes just by increasing 
audits of higher earning taxpayers.
  Suddenly and dramatically increasing the size of any government 
Agency is a cause for concern. Are there plans in place to make sure 
the money is used wisely, efficiently? Can the Agency in question 
handle such a swift expansion? These are serious questions no matter 
what Agency we are talking about, but these questions are particularly 
relevant when the Agency in question--in this case, the IRS--is already 
doing a poor job of handling its basic responsibilities.
  Any funding infusion like the $80 billion the IRS received in August 
should

[[Page S1152]]

be paired with commensurate oversight measures, including a requirement 
for a comprehensive strategy and effective execution from the IRS and 
appropriate safeguards and accountability for taxpayers. But that, 
interestingly enough, is something Democrats failed to include in their 
legislation, and they have shown little interest in IRS oversight 
since.
  That cannot continue.
  We need to put safeguards in place to ensure that the tens of 
billions of dollars Democrats have funneled to the IRS are being used 
responsibly and efficiently and that the IRS is not mismanaging its tax 
collection powers.
  The National Taxpayer Advocate has noted that the money from the so-
called Inflation Reduction Act has been ``disproportionately allocated 
for enforcement activities and should be reallocated to achieve a 
better balance with taxpayer service needs and IT modernization.''
  ``We need to put taxpayers first,'' the advocate said, and she is 
right. But, unfortunately, Democrats' priority is not taxpayers; it is 
tax collection.
  Earlier this year, I introduced legislation along with Senator Chuck 
Grassley, cosponsored by all Senate Finance Committee Republicans, to 
improve oversight and hold the IRS accountable for its spending 
decisions. Our legislation, the IRS Funding Accountability Act, would 
require the IRS to provide Congress with an annual plan for how the 
Agency intends to use its new funding--a plan that could be rejected by 
Congress with a joint resolution of disapproval.
  The IRS would also be required to provide Congress with quarterly 
updates on implementation of the spending plans, and there would be 
real consequences for failing to submit plans and reports on time, 
including the rescission of funds until the IRS complies with reporting 
requirements.
  The IRS did recently release an underwhelming report on how it 
intends to spend its funding windfall, but the report, which was 
submitted more than 45 days late, was exceptionally vague and short on 
important details. Our legislation would require the IRS to put forward 
detailed plans on time and ensure that Congress has the ability to 
prevent misuse of funds or violations of taxpayer receipts. And I would 
hope that my Democrat colleagues would recognize the need for this kind 
of commonsense legislation.
  Any massive funding infusion to a Federal Agency needs to be 
accompanied by meaningful oversight to protect taxpayer dollars and 
doubly so when it comes to an Agency like the IRS with a track record 
for poor customer service and mishandling Americans' priority 
information. As we move forward, I will continue to do everything I can 
to push for accountability at the IRS to make sure that taxpayers' 
rights are respected and that Americans' tax dollars are being used 
responsibly.
  I yield the floor.
  I suggest the absence of a quorum.
  The ACTING PRESIDENT pro tempore. The clerk will call the roll.
  The senior assistant legislative clerk proceeded to call the roll.
  Mr. DURBIN. Mr. President, I ask unanimous consent that the order for 
the quorum call be rescinded.
  The PRESIDING OFFICER (Mr. Padilla). Without objection, it is so 
ordered.
  Mr. DURBIN. Mr. President, I ask unanimous consent to speak and 
complete my remarks before the rollcall starts.
  The PRESIDING OFFICER. Also without objection.