[Congressional Record (Bound Edition), Volume 145 (1999), Part 5]
[Senate]
[Pages 6693-6694]
[From the U.S. Government Publishing Office, www.gpo.gov]




                                TAX DAY

  Mr. BURNS. Mr. President. Today is April 15, Tax Day, and I would 
like to remind my colleagues how many Americans define this day.
  On May 10, 1773, the British parliament authorized the East India Tea 
Company to export a half a million pounds of tea to the American 
colonies for the purpose of selling it without imposing upon the 
company the usual duties and tariffs. It was their intention to try to 
save the corrupt and mismanaged company from bankruptcy. The effect was 
that the company could undersell any other tea available in the 
colonies, including smuggled tea. The disruption to American commerce 
was unacceptable to many, including Sam Adams of Boston.
  On November 27, 1773, three ships loaded with such tea landed at 
Boston and were prevented from unloading their cargo. Fearing that the 
tea would be seized for failure to pay customs duties, and eventually 
become available for sale, Adams and the Boston Whigs arranged a 
solution. On the night of December 16, 1773, a group of colonists, 
disguised as Mohawk Indians, snuck aboard the ships and dumped 342 
chests of tea into Boston Harbor.
  The King's response was the passing of the Intolerable Acts which 
precipitated the forming of the First Continental Congress to consider 
united resistance. As we all know, this was the beginning of what is 
today the longest standing Democracy in the history of civilization.
  It is important to reflect on the actions taken on that day in that 
harbor. It is also important to recognize today is not very different 
from that historic day. Generally speaking, governments are short-lived 
and short-sighted. It is the responsibility of Congress to represent 
the wishes of the people. It is the responsibility of Congress to 
ensure the people are not abused by the federal government. Acts of 
arrogance will not be tolerated. Acts of aggression will be punished.
  It has long been instilled in our land to criticize the Internal 
Revenue Service. Last year, Congress had the opportunity to address 
many of these criticisms. But I need to ask the question--Is the IRS 
listening?
  Over 123 million families will file 1040 returns this year. I have 
heard from many of these families. I have spoken with Montana families 
about their trials with the IRS. I have spoken with Montana families 
about the difficulty of scratching out a living on modest wages and 
then being forced to pay a significant amount of that on taxes.
  Where does the blame lie? Federal spending is the gorilla on the 
taxpayer's back. The problem also lies with our Nation's Tax Code. How 
complicated is the Tax Code? Complicated enough to require significant 
revision--in fact, I think we should scrap the code for a simpler 
version providing equitable treatment. Here are the facts on the 
confusing nature of our Nation's Tax Code:
  The IRS employs 96,000 workers to collect Federal taxes amounting to 
$1.8 trillion and to administer the 1.5 million word income tax code.
  The IRS expects to receive 120 million phone calls for assistance 
this year.
  A new Associated Press poll finds that the percentage of Americans 
who say that Federal taxes have gotten too complicated is up to 60 
percent.
  The Federal Tax Code is so complex that about half of American 
families now require the services of tax professionals to file their 
tax returns.
  The IRS estimates that taxpayers will spend an average of 11 hours 
preparing their 1040's this year.
  At a minimum, the cost of collecting the federal income tax, 
including the value of the billions of hours that taxpayers spend 
filling forms, is at least 10 cents for every dollar of tax revenue 
collected.
  After the hearings we held last year, I admit I continue to be 
dismayed over what I consider to be a continuation of the arrogant 
attitude conveyed by the actions of the Internal Revenue Service.
  While the IRS expects taxpayers to fill out their tax forms 
accurately, the General Accounting Office has just released a report 
criticizing the agency for poor bookkeeping and failing the same sort 
of audit that the agency imposes of American taxpayers.
  IRS management must recognize that they have a difficult job--
promoting quality customer service. Not an easy task considering the 
historic attitude toward the IRS.
  The founding of this great Nation's history begins with the Boston 
Tea Party--a revolt against tyrannical rule and unfair taxation. Taxes 
are a necessary evil but, if kept in check, important to all levels of 
government.
  Taxes have created the world's greatest highway infrastructure, 
contributed to the protection of our nation's borders, and supported 
the most successful democratic government in history.
  But waste and abuse of tax dollars have burdened the American 
taxpayer with one of the highest levels of taxation in recent years.
  Tax collection needs to reflect it's controversial history--the IRS 
does not have the right to use harassment and extortion as tax 
collection methods. In blunder after blunder, the IRS is flailing in a 
dismal fall from effectiveness--wasting those same taxpayer dollars 
they are collecting.
  The IRS hearings during the 105th Congress were a very solemn wake-up 
call. Customer service will never be considered as an IRS attribute, 
but that's what the IRS needs to pound into their employees--the people 
who need to learn to work with American taxpayers--not against them.
  Perhaps part of the blame lies with Congress. We should not be fooled 
by IRS reports telling us ``we're working out the problems.'' As the 
representative body of our Nation, Congress must hold the IRS to a zero 
tolerance standard.
  I have been contacted earlier this tax season, by numerous Montana 
constituents bearing complaints about the IRS. Most of the constituents 
are very disgruntled with the length of time it takes to have a 
resolution processed. They send me folders and files of correspondence. 
During the lengthy bureaucratic process, debts grow fantastically high 
with interest and penalties.
  One of those cases involves the IRS's denial of due process of legal 
challenge

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for past tax years'. But it is not just one--it is many--too many. A 
fairer less complicated tax system may help to clear up some of the IRS 
abuses. By simplifying the tax system, one can only think we would 
simplify our revenue collection system.
  Mr. President, tax collectors have a long history of public 
persecution. Today, my colleagues and I stand here not to tar and 
feather the tax collector, but to put an end to the abusive culture 
that has spread like a bacteria throughout the IRS.

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