[Congressional Record (Bound Edition), Volume 146 (2000), Part 4]
[House]
[Pages 5238-5251]
[From the U.S. Government Publishing Office, www.gpo.gov]



                      TAXPAYER BILL OF RIGHTS 2000

  Mr. ARCHER. Mr. Speaker, I move to suspend the rules and pass the 
bill (H.R. 4163) to amend the Internal Revenue Code of 1986 to provide 
for increased fairness to taxpayers, as amended.
  The Clerk read as follows:

                               H.R. 4163

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

     SECTION 1. SHORT TITLE; ETC.

       (a) Short Title.--This Act may be cited as the ``Taxpayer 
     Bill of Rights 2000''.

[[Page 5239]]

       (b) Amendment of 1986 Code.--Except as otherwise expressly 
     provided, whenever in this Act an amendment or repeal is 
     expressed in terms of an amendment to, or repeal of, a 
     section or other provision, the reference shall be considered 
     to be made to a section or other provision of the Internal 
     Revenue Code of 1986.
       (c) Table of Contents.--

Sec. 1. Short title; etc.

                    TITLE I--PENALTIES AND INTEREST

Sec. 101. Failure to pay estimated tax penalty converted to interest 
              charge on accumulated unpaid balance.
Sec. 102. Exclusion from gross income for interest on overpayments of 
              income tax by individuals.
Sec. 103. Reductions of penalty for failure to pay tax.
Sec. 104. Abatement of interest.
Sec. 105. Deposits made to stop the running of interest on potential 
              underpayments.
Sec. 106. Expansion of interest netting for individuals.

                TITLE II--CONFIDENTIALITY AND DISCLOSURE

Sec. 201. Disclosure and privacy rules relating to returns and return 
              information.
Sec. 202. Expansion of type of advice available for public inspection.
Sec. 203. Collection activities with respect to joint return 
              disclosable to either spouse based on oral request.
Sec. 204. Taxpayer representatives not subject to examination on sole 
              basis of representation of taxpayers.
Sec. 205. Disclosure in judicial or administrative tax proceedings of 
              return and return information of persons who are not 
              party to such proceedings.
Sec. 206. Prohibition of disclosure of taxpayer identification 
              information with respect to disclosure of accepted 
              offers-in-compromise.
Sec. 207. Compliance by State contractors with confidentiality 
              safeguards.
Sec. 208. Higher standards for requests for and consents to disclosure.
Sec. 209. Notice to taxpayer concerning administrative determination of 
              browsing; annual report.
Sec. 210. Disclosure of taxpayer identity for tax refund purposes.

                     TITLE III--OTHER REQUIREMENTS

Sec. 301. Clarification of definition of church tax inquiry.
Sec. 302. Expansion of declaratory judgment remedy to tax-exempt 
              organizations.
Sec. 303. Employee misconduct report to include summary of complaints 
              by category.
Sec. 304. Increase in threshold for Joint Committee reports on refunds 
              and credits.
Sec. 305. Annual report on awards of costs and certain fees in 
              administrative and court proceedings.
Sec. 306. Annual report on abatement of penalties.
Sec. 307. Better means of communicating with taxpayers.
Sec. 308. Explanation of statute of limitations and consequences of 
              failure to file.

                    TITLE I--PENALTIES AND INTEREST

     SEC. 101. FAILURE TO PAY ESTIMATED TAX PENALTY CONVERTED TO 
                   INTEREST CHARGE ON ACCUMULATED UNPAID BALANCE.

       (a) Penalty Moved to Interest Chapter of Code.--The 
     Internal Revenue Code of 1986 is amended by redesignating 
     section 6654 as section 6641 and by moving section 6641 (as 
     so redesignated) from part I of subchapter A of chapter 68 to 
     the end of subchapter E of chapter 67 (as added by subsection 
     (e)(1) of this section).
       (b) Penalty Converted to Interest Charge.--The heading and 
     subsections (a) and (b) of section 6641 (as so redesignated) 
     are amended to read as follows:

     ``SEC. 6641. INTEREST ON FAILURE BY INDIVIDUAL TO PAY 
                   ESTIMATED INCOME TAX.

       ``(a) In General.--Interest shall be paid on any 
     underpayment of estimated tax by an individual for a taxable 
     year for each day of such underpayment. The amount of such 
     interest for any day shall be the product of the underpayment 
     rate established under subsection (b)(2) multiplied by the 
     amount of the underpayment.
       ``(b) Amount of Underpayment; Interest Rate.--For purposes 
     of subsection (a)--
       ``(1) Amount.--The amount of the underpayment on any day 
     shall be the excess of--
       ``(A) the sum of the required installments for the taxable 
     year the due dates for which are on or before such day, over
       ``(B) the sum of the amounts (if any) of estimated tax 
     payments made on or before such day on such required 
     installments.
       ``(2) Determination of interest rate.--
       ``(A) In general.--The underpayment rate with respect to 
     any day in an installment underpayment period shall be the 
     underpayment rate established under section 6621 for the 
     first day of the calendar quarter in which such installment 
     underpayment period begins.
       ``(B) Installment underpayment period.--For purposes of 
     subparagraph (A), the term `installment underpayment period' 
     means the period beginning on the day after the due date for 
     a required installment and ending on the due date for the 
     subsequent required installment (or in the case of the 4th 
     required installment, the 15th day of the 4th month following 
     the close of a taxable year).
       ``(C) Daily rate.--The rate determined under subparagraph 
     (A) shall be applied on a daily basis and shall be based on 
     the assumption of 365 days in a calendar year.
       ``(3) Termination of estimated tax interest.--No day after 
     the end of the installment underpayment period for the 4th 
     required installment specified in paragraph (2)(B) for a 
     taxable year shall be treated as a day of underpayment with 
     respect to such taxable year.''.
       (c) Increase in Safe Harbor Where Tax is Small.--
       (1) In general.--Clause (i) of section 6641(d)(1)(B) (as so 
     redesignated) is amended to read as follows:
       ``(i) the lesser of--

       ``(I) 90 percent of the tax shown on the return for the 
     taxable year (or, if no return is filed, 90 percent of the 
     tax for such year), or
       ``(II) the tax shown on the return for the taxable year 
     (or, if no return is filed, the tax for such year) reduced 
     (but not below zero) by $2,000, or''.

       (2) Conforming amendment.--Subsection (e) of section 6641 
     (as so redesignated) is amended by striking paragraph (1) and 
     redesignating paragraphs (2) and (3) as paragraphs (1) and 
     (2), respectively.
       (d) Conforming Amendments.--
       (1) Paragraphs (1) and (2) of subsection (e) (as 
     redesignated by subsection (c)(2)) and subsection (h) of 
     section 6641 (as so designated) are each amended by striking 
     ``addition to tax'' each place it occurs and inserting 
     ``interest''.
       (2) Section 167(g)(5)(D) is amended by striking ``6654'' 
     and inserting ``6641''.
       (3) Section 460(b)(1) is amended by striking ``6654'' and 
     inserting ``6641''.
       (4) Section 3510(b) is amended--
       (A) by striking ``section 6654'' in paragraph (1) and 
     inserting ``section 6641'',
       (B) by amending paragraph (2)(B) to read as follows:
       ``(B) no interest would be required to be paid (but for 
     this section) under 6641 for such taxable year by reason of 
     the $2,000 amount specified in section 
     6641(d)(1)(B)(i)(II).'',
       (C) by striking ``section 6654(d)(2)'' in paragraph (3) and 
     inserting ``section 6641(d)(2)'', and
       (D) by striking paragraph (4).
       (5) Section 6201(b)(1) is amended by striking ``6654'' and 
     inserting ``6641''.
       (6) Section 6601(h) is amended by striking ``6654'' and 
     inserting ``6641''.
       (7) Section 6621(b)(2)(B) is amended by striking ``addition 
     to tax under section 6654'' and inserting ``interest required 
     to be paid under section 6641''.
       (8) Section 6622(b) is amended--
       (A) by striking ``Penalty for'' in the heading, and
       (B) by striking ``addition to tax under section 6654 or 
     6655'' and inserting ``interest required to be paid under 
     section 6641 or addition to tax under section 6655''.
       (9) Section 6658(a) is amended--
       (A) by striking ``6654, or 6655'' and inserting ``or 6655, 
     and no interest shall be required to be paid under section 
     6641,'', and
       (B) by inserting ``or paying interest'' after ``the tax'' 
     in paragraph (2)(B)(ii).
       (10) Section 6665(b) is amended--
       (A) in the matter preceding paragraph (1) by striking ``, 
     6654,'', and
       (B) in paragraph (2) by striking ``6654 or''.
       (11) Section 7203 is amended by striking ``section 6654 or 
     6655'' and inserting ``section 6655 or interest required to 
     be paid under section 6641''.
       (e) Clerical Amendments.--
       (1) Chapter 67 is amended by inserting after subchapter D 
     the following:

  ``Subchapter E--Interest on Failure by Individual to Pay Estimated 
                               Income Tax

``Sec. 6641. Interest on failure by individual to pay estimated income 
              tax.''.
       (2) The table of subchapters for chapter 67 is amended by 
     adding at the end the following new items:

``Subchapter D. Notice requirements.
``Subchapter E. Interest on failure by individual to pay estimated 
              income tax.''.
       (3) The table of sections for part I of subchapter A of 
     chapter 68 is amended by striking the item relating to 
     section 6654.
       (f) Effective Date.--The amendments made by this section 
     shall apply to installment payments for taxable years 
     beginning after December 31, 2000.

     SEC. 102. EXCLUSION FROM GROSS INCOME FOR INTEREST ON 
                   OVERPAYMENTS OF INCOME TAX BY INDIVIDUALS.

       (a) In General.--Part III of subchapter B of chapter 1 
     (relating to items specifically excluded from gross income) 
     is amended by redesignating section 139 as section 139A and 
     by inserting after section 138 the following new section:

     ``SEC. 139. EXCLUSION FROM GROSS INCOME FOR INTEREST ON 
                   OVERPAYMENTS OF INCOME TAX BY INDIVIDUALS.

       ``(a) In General.--In the case of an individual, gross 
     income shall not include interest paid under section 6611 on 
     any overpayment of tax imposed by this subtitle.
       ``(b) Exception.--Subsection (a) shall not apply in the 
     case of a failure to claim items resulting in the overpayment 
     on the original return if the Secretary determines that the 
     principal purpose of such failure is to take advantage of 
     subsection (a).
       ``(c) Special Rule for Determining Modified Adjusted Gross 
     Income.--For purposes of

[[Page 5240]]

     this title, interest not included in gross income under 
     subsection (a) shall not be treated as interest which is 
     exempt from tax for purposes of sections 32(i)(2)(B) and 
     6012(d) or any computation in which interest exempt from tax 
     under this title is added to adjusted gross income.''.
       (b) Clerical Amendment.--The table of sections for part III 
     of subchapter B of chapter 1 is amended by striking the item 
     relating to section 139 and inserting the following new 
     items:

``Sec. 139. Exclusion from gross income for interest on overpayments of 
              income tax by individuals.
``Sec. 139A. Cross references to other Acts.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to interest received in calendar years beginning 
     after the date of the enactment of this Act.

     SEC. 103. REDUCTIONS OF PENALTY FOR FAILURE TO PAY TAX.

       (a) Reductions of Penalty for Failure To Pay Tax.--
       (1) Reduction of penalty by 50 percent.--
       (A) In general.--Paragraphs (2) and (3) of section 6651(a) 
     are each amended by striking ``0.5'' each place it appears 
     and inserting ``0.25''.
       (B) Conforming amendment.--Paragraph (1) of section 6651(d) 
     is amended by striking ``by substituting `1 percent' for `0.5 
     percent' '' and inserting ``by substituting `0.5 percent' for 
     `0.25 percent' ''.
       (2) Reduction of penalty to zero during period of 
     installment agreement.--Subsection (h) of section 6651 is 
     amended by striking ``by substituting `0.25' for `0.5' '' and 
     inserting ``by substituting `zero' for `0.25' ''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply for purposes of determining additions to tax for 
     months beginning after December 31, 2000.
       (b) Prohibition of Fee for Installment Agreements Using 
     Automated Withdrawals.--
       (1) In general.--Section 6159 (relating to agreements for 
     payment of tax liability in installments) is amended by 
     redesignating subsection (e) as subsection (f) and by 
     inserting after subsection (d) the following new subsection:
       ``(e) Prohibition of Fee for Installment Agreements Using 
     Automated Withdrawals.--The Secretary may not charge a 
     taxpayer a fee for entering into an agreement with the 
     Secretary under this section only for so long as payments 
     under such agreement are made by means of electronic transfer 
     or by similar automated means.''.
       (2) Effective date.--The amendments made by this subsection 
     shall apply to installment agreements entered into more than 
     30 days after the date of the enactment of this Act.

     SEC. 104. ABATEMENT OF INTEREST.

       (a) Abatement of Interest if Gross Injustice Would 
     Otherwise Result.--Section 6404 is amended by redesignating 
     subsection (i) as subsection (j) and by inserting after 
     subsection (h) the following new subsection:
       ``(i) Abatement of Interest if Gross Injustice Would 
     Otherwise Result.--The Secretary may abate the assessment of 
     all or any part of interest on any amount of tax imposed by 
     this title for any period if the Secretary determines that--
       ``(1) a gross injustice would otherwise result if interest 
     were to be charged, and
       ``(2) no significant aspect of the events giving rise to 
     the accrual of the interest can be attributed to the taxpayer 
     involved.''.
       (b) Abatement of Interest for Periods Attributable to Any 
     Unreasonable IRS Error or Delay.--Subparagraphs (A) and (B) 
     of section 6404(e)(1) are each amended by striking ``in 
     performing a ministerial or managerial act''.
       (c) Abatement of Interest With Respect to Erroneous Refund 
     Check Without Regard to Size of Refund.--Paragraph (2) of 
     section 6404(e) is amended by striking ``unless--'' and all 
     that follows and inserting ``unless the taxpayer (or a 
     related party) has in any way caused such erroneous refund.''
       (d) Abatement of Interest to Extent Interest is 
     Attributable to Taxpayer Reliance on Written Statements of 
     the IRS.--Subsection (f) of section 6404 is amended--
       (1) in the subsection heading, by striking ``Penalty or 
     Addition'' and inserting ``Interest, Penalty, or Addition'', 
     and
       (2) in paragraph (1) and in subparagraph (B) of paragraph 
     (2), by striking ``penalty or addition'' and inserting 
     ``interest, penalty, or addition''.
       (e) Effective Date.--The amendments made by this section 
     shall apply with respect to interest accruing on or after the 
     date of the enactment of this Act.

     SEC. 105. DEPOSITS MADE TO STOP THE RUNNING OF INTEREST ON 
                   POTENTIAL UNDERPAYMENTS.

       (a) In General.--Subchapter B of chapter 67 (relating to 
     interest on overpayments) is amended by redesignating section 
     6612 as section 6613 and by inserting after section 6611 the 
     following new section:

     ``SEC. 6612. DEPOSITS MADE TO STOP THE RUNNING OF INTEREST ON 
                   POTENTIAL UNDERPAYMENTS, ETC.

       ``(a) Authority To Make Deposits Other Than As Payment of 
     Tax.--Any taxpayer may make a cash bond deposit with the 
     Secretary to offset any potential underpayment of tax imposed 
     by this title for any taxable period. Such a deposit shall be 
     made in such manner as the Secretary shall prescribe.
       ``(b) Deposits Used To Pay Underpayment Also Offset Running 
     of Interest on Underpayment.--Any cash bond deposit used to 
     pay tax under this title shall offset interest under 
     subchapter A during the period of such deposit on such tax 
     under such procedures as the Secretary shall prescribe.
       ``(c) Taxpayer May Request Return of Cash Bond Deposit.--
       ``(1) In general.--On written request of a taxpayer who 
     made a cash bond deposit, the Secretary shall return to the 
     taxpayer any amount of such deposit specified by the 
     taxpayer.
       ``(2) No interest.--In the case of a deposit which is so 
     returned--
       ``(A) the amount returned shall not offset interest under 
     subchapter A for any period, and
       ``(B) except as provided in subsection (d), no interest 
     shall be allowed on such amount.
       ``(3) Exceptions.--Paragraph (1) shall not apply to any 
     amount if--
       ``(A) such amount has been treated by the Secretary as a 
     payment of tax after a final determination of the disputed 
     items to which such amount relates,
       ``(B) such amount has been designated by the taxpayer as 
     being a payment of tax,
       ``(C) the Secretary determines that assessment or 
     collection of tax is in jeopardy, or
       ``(D) the amount is applied in accordance with section 
     6402.
     Subparagraph (D) shall not apply to a payment to a taxpayer 
     if the taxpayer is entitled to be paid interest under 
     subsection (d) on such payment.
       ``(d) Interest on Amounts Returned in Certain 
     Circumstances.--
       ``(1) In general.--Interest shall be allowed and paid on 
     the amount of any cash bond deposit for a taxable period 
     which is returned to the taxpayer only if the deposit is 
     attributable to a dispute reserve account for such period.
       ``(2) Attribution to dispute reserve account.--For purposes 
     of paragraph (1), an amount is attributable to a dispute 
     reserve account for any taxable period only to the extent 
     that the aggregate of the cash bond deposits for such period 
     (reduced by the amount of such deposits which has been 
     previously returned to the taxpayer or treated as a payment 
     of tax) does not exceed the deposit limit for such period.
       ``(3) Deposit limit.--For purposes of paragraph (2)--
       ``(A) In general.--The deposit limit for any taxable period 
     is the amount specified by the taxpayer at the time of the 
     deposit as the taxpayer's reasonable estimate of the 
     potential underpayment for such period with respect to 
     disputable items identified (at such time) by the taxpayer 
     with respect to such deposit.
       ``(B) Safe harbor based on 30-day letter.--In the case of a 
     taxpayer who is issued a 30-day letter for any taxable 
     period, the deposit limit for such period shall not be less 
     than the amount of the proposed deficiency specified in such 
     letter.
       ``(4) Definitions.--For purposes of paragraph (3)--
       ``(A) Disputable item.--The term `disputable item' means 
     any item if the taxpayer--
       ``(i) has a reasonable basis for its treatment of such 
     item, and
       ``(ii) reasonably believes that the Secretary also has a 
     reasonable basis for disallowing the taxpayer's treatment of 
     such item.
       ``(B) 30-day letter.--The term `30-day letter' means the 
     first letter of proposed deficiency which allows the taxpayer 
     an opportunity for administrative review in the Internal 
     Revenue Service Office of Appeals.
       ``(5) Rate and period of interest.--
       ``(A) Rate.--The rate of interest allowable under this 
     subsection shall be the Federal short-term rate determined 
     under section 6621(b), compounded daily.
       ``(B) Period.--Interest under this subsection on any 
     payment to a taxpayer shall be payable from the date of the 
     deposit to which such payment is attributable to a date (to 
     be determined by the Secretary) preceding the date of the 
     check making such payment by not more than 30 days. For 
     purposes of the preceding sentence, cash bond deposits for 
     any taxable period shall be treated as used and returned on a 
     last-in first-out basis.
       ``(e) Cash Bond Deposit.--For purposes of this section--
       ``(1) In general.--The term `cash bond deposit' means any 
     payment which is designated by the taxpayer as being a cash 
     bond deposit for a specified taxable period.
       ``(2) Amounts designated or used as payment of tax.--A cash 
     bond deposit shall cease to be treated as such for purposes 
     of this section beginning on the date that the taxpayer 
     designates such deposit as a payment of tax for purposes of 
     this title, or, if earlier, on the date such deposit is so 
     used.
       ``(f) Change in Period for Which Deposit Made.--Subject to 
     the requirements of subsection (d), a taxpayer may change the 
     taxable period to which a cash bond deposit relates.''
       (b) Clerical Amendment.--The table of sections for 
     subchapter B of chapter 67 is amended by striking the last 
     item and inserting the following new items:

``Sec. 6612. Deposits made to stop the running of interest on potential 
              underpayments, etc.
``Sec. 6613. Cross references.''
       (c) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply to interest for periods after the date of the enactment 
     of this Act.
       (2) Specification of disputed items.--In the case of 
     amounts held by the Secretary of the Treasury on the date of 
     the enactment of this Act as a deposit in the nature of a 
     cash bond

[[Page 5241]]

     pursuant to Revenue Procedure 84-58, the date that the 
     taxpayer makes the identification under subsection (d)(3)(A) 
     of section 6612 of the Internal Revenue Code of 1986, as 
     added by this section, shall be treated as the date such 
     amounts were deposited for purposes of such section 6612.

     SEC. 106. EXPANSION OF INTEREST NETTING FOR INDIVIDUALS.

       (a) In General.--Subsection (d) of section 6621 (relating 
     to elimination of interest on overlapping periods of tax 
     overpayments and underpayments) is amended by adding at the 
     end the following: ``Solely for purposes of the preceding 
     sentence, section 6611(e) shall not apply in the case of an 
     individual.''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall apply to interest accrued after December 31, 2000.

                TITLE II--CONFIDENTIALITY AND DISCLOSURE

     SEC. 201. DISCLOSURE AND PRIVACY RULES RELATING TO RETURNS 
                   AND RETURN INFORMATION.

       (a) In General.--Subsection (a) of section 6103 (relating 
     to general rule for confidentiality and disclosure of returns 
     and return information) is amended by striking ``title--'' 
     and inserting ``title and notwithstanding any other provision 
     of law--''.
       (b) Procedural and Jurisdictional Rules.--Subsection (p) of 
     section 6103 (relating to procedure and recordkeeping) is 
     amended by adding at the end the following new paragraph:
       ``(9) Procedural rules applicable to certain disclosures.--
       ``(A) In general.--The Secretary shall prescribe 
     regulations for purposes of providing for disclosures of 
     return and return information under subsections (c), (e), and 
     (k) (1) and (2). Such regulations shall include a schedule of 
     fees, and waivers and reductions of such fees, applicable to 
     the processing of requests for such disclosures.
       ``(B) Determinations of whether to comply with disclosure 
     requests.--
       ``(i) Initial requests.--In response to a request that 
     reasonably describes the return or return information sought 
     and is made in accordance with the published rules, the 
     Secretary shall--

       ``(I) determine within 20 days after the receipt of any 
     request for disclosure of return or return information under 
     subsections (c), (e), and (k) (1) and (2) whether to comply 
     with such request, and
       ``(II) immediately notify the person making such request of 
     such determination and the reasons therefor, and of the right 
     of such person to appeal to the Commissioner any adverse 
     determination.

       ``(ii) Appeal.--The Commissioner shall--

       ``(I) make a determination with respect to any appeal of 
     any adverse determination under clause (i)(I) within 20 days 
     after the receipt of such appeal, and
       ``(II) if on appeal the denial of the request for 
     disclosure of such return or return information is in whole 
     or in part upheld, the Commissioner shall notify the person 
     making such request of the provisions for judicial review of 
     that determination under subparagraph (D).

       ``(iii) Extension of periods for unusual circumstances.--

       ``(I) In general.--The time limits prescribed in clause (i) 
     and clause (ii) (as the case may be) may be extended for not 
     more than 10 days in unusual circumstances by providing to 
     the person making such request for disclosure written notice 
     which sets forth the unusual circumstances for such extension 
     and the date on which a determination is expected to be 
     dispatched. No such notice shall specify a date that would 
     result in an extension for more than 10 working days, except 
     as provided in subclause (II).
       ``(II) Modification of request or time period.--If, with 
     respect to a request for which the time limits are extended 
     under subclause (I), the Secretary determines that the 
     request cannot be processed within the time limit so 
     specified, the Secretary shall notify the person making the 
     request and shall provide the person an opportunity to limit 
     the scope of the request so that it may be processed within 
     that time limit or an opportunity to arrange with the agency 
     an alternative time frame for processing the request or a 
     modified request. Refusal by the person to reasonably modify 
     the request or arrange such an alternative time frame shall 
     be considered as a factor in determining whether exceptional 
     circumstances exist for purposes of subparagraph (C).

       ``(iv) Unusual circumstances defined.--For purposes of 
     clause (iii), the term `unusual circumstances' means, but 
     only to the extent reasonably necessary to the proper 
     processing of the particular requests--

       ``(I) the need to search for and collect the requested 
     records from field facilities or other establishments that 
     are separate from the office processing the request,
       ``(II) the need to search for, collect, and appropriately 
     examine a voluminous amount of separate and distinct records 
     which are demanded in a single request, or
       ``(III) the need for consultation, which shall be conducted 
     with all practicable speed, with another agency having a 
     substantial interest in the determination of the request or 
     among two or more components of the agency having substantial 
     subject-matter interest therein.

       ``(v) 20-day period excludes certain days.--The 20-day 
     periods referred to in clauses (i) and (ii) shall not include 
     Saturdays, Sundays, and legal public holidays.
       ``(C) Failure to meet time limits.--
       ``(i) In general.--Any person making a request for the 
     disclosure of return or return information which is subject 
     to this paragraph shall be deemed to have exhausted his 
     administrative remedies with respect to such request if the 
     Secretary fails to comply with the applicable time limit 
     provisions of this paragraph. If the Secretary can show 
     exceptional circumstances exist and that the agency is 
     exercising due diligence in responding to the request, the 
     court may retain jurisdiction and allow the agency additional 
     time to complete its review of the records. Upon any 
     determination by the Secretary to comply with a request for 
     records, the records shall be made promptly available to such 
     person making such request. Any notification of denial of any 
     request for records under this subsection shall set forth the 
     names and titles or positions of each person responsible for 
     the denial of such request.
       ``(ii) Exceptional circumstances defined.--For purposes of 
     clause (i), the term `exceptional circumstances' does not 
     include a delay that results from a predictable workload of 
     the Secretary relating to requests subject to this paragraph, 
     unless the Secretary demonstrates reasonable progress in 
     reducing its backlog of pending requests.
       ``(iii) Refusal to modify request or time frame.--Refusal 
     by a person to reasonably modify the scope of a request or 
     arrange an alternative time frame for processing a request 
     (or a modified request) under subparagraph (B)(ii) after 
     being given an opportunity to do so by the agency to whom the 
     person made the request shall be considered as a factor in 
     determining whether exceptional circumstances exist for 
     purposes of this subparagraph.
       ``(D) Judicial proceedings.--
       ``(i) Jurisdiction of the district courts.--

       ``(I) In general.--On complaint, the district courts of the 
     United States in the district in which the complainant 
     resides, or has his principal place of business, or in which 
     his return or return information is situated, or in the 
     District of Columbia, shall have jurisdiction to enjoin the 
     Secretary from withholding return or return information which 
     is subject to disclosure under subsection (c), (e), or (k) 
     (1) or (2), and to order the production of any return or 
     return information improperly withheld from the complainant.
       ``(II) Expedited processing.--No district court of the 
     United States shall have jurisdiction to review a denial by 
     the Secretary of expedited processing of a request for return 
     or return information after the Secretary has provided a 
     complete response to the request.

       ``(ii) Procedural matters.--In a case arising under clause 
     (i), the court shall determine the matter de novo (on the 
     record before the Secretary at the time of the determination 
     in the case of a request for expedited processing), and may 
     examine the contents of such return or return information in 
     camera to determine whether such return or return information 
     or any part thereof shall be withheld under any of the 
     provisions of this title, and the burden shall be on the 
     Secretary to sustain its action. In addition to any other 
     matters to which a court accords substantial weight, a court 
     shall accord substantial weight to an affidavit of the 
     Secretary concerning the Secretary's determination as to 
     technical feasibility relating to, and reproducibility of, 
     such return and return information.
       ``(E) Deadline for secretary to answer complaint.--
     Notwithstanding any other provision of law, the Secretary 
     shall serve an answer or otherwise plead to any complaint 
     made under this paragraph within 30 days after service upon 
     the Secretary of the pleading in which such complaint is 
     made, unless the court otherwise directs for good cause 
     shown.''.
       (c) Attorney Fees.--Subsection (a) of section 7430 
     (relating to general rule for awarding of costs and certain 
     fees) is amended by inserting after ``title,'' the following: 
     ``and in any court proceeding in connection with the 
     disclosure of return and return information under section 
     6103(p)(9),''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to requests made after the date of the enactment 
     of this Act.

     SEC. 202. EXPANSION OF TYPE OF ADVICE AVAILABLE FOR PUBLIC 
                   INSPECTION.

       (a) In General.--Subparagraph (A) of section 6110(i)(1) is 
     amended--
       (1) by striking ``national office component of the Office 
     of Chief Counsel'' and inserting ``component of the Office of 
     Chief Counsel or of the Service'', and
       (2) in clause (i) by striking ``field or service center 
     employees of the Service or regional or district'' and 
     inserting ``employees of the Service or''.
       (b) Conforming Amendments.--
       (1) Section 6110(i)(2) is amended by inserting ``or the 
     Service'' after ``Office of Chief Counsel''.
       (2) The following provisions of section 6110 are amended by 
     striking ``Chief Counsel advice'' each place it appears and 
     inserting ``official advice'':
       (A) Paragraph (1) of subsection (b).
       (B) Subparagraph (A) of subsection (i)(1).
       (C) Paragraphs (3) and (4) of subsection (i).
       (3) Subparagraph (A) of section 6110(g)(5) is amended by 
     inserting ``official advice and'' before ``technical 
     advice''.
       (4) The heading for subsection (i) of section 6110 is 
     amended by striking ``Chief Counsel'' and inserting 
     ``Official''.
       (5) The heading for paragraph (1) of section 6110(i) is 
     amended by striking ``Chief counsel'' and inserting 
     ``Official''.
       (6) The headings for paragraphs (2) and (3) of section 
     6110(i), and for subparagraphs (A) and

[[Page 5242]]

     (B) of paragraph (4) of such section, are each amended by 
     striking ``chief counsel'' and inserting ``official''.
       (c) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply to any official advice issued more than 90 days after 
     the date of the enactment of this Act.
       (2) Documents treated as official advice.--If the Secretary 
     of the Treasury by regulation provides pursuant to section 
     6110(i)(2) of the Internal Revenue Code of 1986, that any 
     additional advice or instruction issued by the Office of 
     Chief Counsel shall be treated as official advice, such 
     additional advice or instruction shall be made available for 
     public inspection pursuant to section 6110 of such Code, as 
     amended by this section, only in accordance with the 
     effective date set forth in such regulation.
       (3) Official advice to be available electronically.--The 
     Internal Revenue Service shall make any official advice 
     issued more than 90 days after the date of the enactment of 
     this Act and made available for public inspection pursuant to 
     section 6110 of the Internal Revenue Code of 1986, as amended 
     by this section, also available by computer 
     telecommunications within 1 year after issuance.

     SEC. 203. COLLECTION ACTIVITIES WITH RESPECT TO JOINT RETURN 
                   DISCLOSABLE TO EITHER SPOUSE BASED ON ORAL 
                   REQUEST.

       (a) In General.--Paragraph (8) of section 6103(e) (relating 
     to disclosure of collection activities with respect to joint 
     return) is amended by striking ``in writing'' the first place 
     it appears.
       (b) Effective Date.--The amendment made by this section 
     shall apply to requests made after the date of the enactment 
     of this Act.

     SEC. 204. TAXPAYER REPRESENTATIVES NOT SUBJECT TO EXAMINATION 
                   ON SOLE BASIS OF REPRESENTATION OF TAXPAYERS.

       (a) In General.--Subsection (h) of section 6103 (relating 
     to disclosure to certain Federal officers and employees for 
     purposes of tax administration, etc.) is amended by adding at 
     the end the following new paragraph:
       ``(7) Taxpayer representatives.--Notwithstanding paragraph 
     (1), the return of the representative of a taxpayer whose 
     return is being examined by an officer or employee of the 
     Department of the Treasury shall not be open to inspection by 
     such officer or employee on the sole basis of the 
     representative's relationship to the taxpayer unless a 
     supervisor of such officer or employee has approved the 
     inspection of the return of such representative on a basis 
     other than by reason of such relationship.''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect on the date of the enactment of this Act.

     SEC. 205. DISCLOSURE IN JUDICIAL OR ADMINISTRATIVE TAX 
                   PROCEEDINGS OF RETURN AND RETURN INFORMATION OF 
                   PERSONS WHO ARE NOT PARTY TO SUCH PROCEEDINGS.

       (a) In General.--Paragraph (4) of section 6103(h) (relating 
     to disclosure to certain Federal officers and employees for 
     purposes of tax administration, etc.) is amended by adding at 
     the end the following new subparagraph:
       ``(B) Disclosure in judicial or administrative tax 
     proceedings of return and return information of persons not 
     party to such proceedings.--
       ``(i) Notice.--Return or return information of any person 
     who is not a party to a judicial or administrative proceeding 
     described in paragraph (4) shall not be disclosed under 
     clause (ii) or (iii) of subparagraph (A) until after the 
     Secretary makes a reasonable effort to give notice to such 
     person and an opportunity for such person to request the 
     deletion of matter from such return or return information, 
     including any of the items referred to in paragraphs (1) 
     through (7) of section 6110(c). Such notice shall include a 
     statement of the issue or issues the resolution of which is 
     the reason such return or return information is sought. In 
     the case of S corporations, partnerships, estates, and 
     trusts, such notice shall be made at the entity level.
       ``(ii) Disclosure limited to pertinent portion.--The only 
     portion of a return or return information described in clause 
     (i) which may be disclosed under subparagraph (A) is that 
     portion of such return or return information that directly 
     relates to the resolution of an issue in such proceeding.
       ``(iii) Exceptions.--Clause (i) shall not apply to--

       ``(I) any ex parte proceeding for obtaining a search 
     warrant, order for entry on premises or safe deposit boxes, 
     or similar ex parte proceeding,
       ``(II) disclosure of third party return information by 
     indictment or criminal information, or
       ``(III) if the Secretary determines that the application of 
     such clause would seriously impair a criminal tax 
     investigation.''.

       (b) Conforming Amendments.--Paragraph (4) of section 
     6103(h) is amended by--
       (1) by striking ``proceedings.--A return'' and inserting 
     ``proceedings.--
       ``(A) In general.--Except as provided in subparagraph (B), 
     a return'',
       (2) by redesignating subparagraphs (A), (B), (C), and (D) 
     clauses (i), (ii), (iii), and (iv), respectively, and
       (3) in the matter following clause (iv) (as so 
     redesignated), by striking ``subparagraph (A), (B), or (C)'' 
     and inserting ``clause (i), (ii) or (iii)'' and by moving 
     such matter two ems to the right.
       (c) Effective Date.--The amendments made by this section 
     shall apply to proceedings commenced after the date of the 
     enactment of this Act.

     SEC. 206. PROHIBITION OF DISCLOSURE OF TAXPAYER 
                   IDENTIFICATION INFORMATION
                   WITH RESPECT TO DISCLOSURE OF ACCEPTED
                   OFFERS-IN-COMPROMISE.

       (a) In General.--Paragraph (1) of section 6103(k) (relating 
     to disclosure of certain returns and return information for 
     tax administrative purposes) is amended by inserting ``(other 
     than address and TIN)'' after ``Return information''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to disclosures made after the date of the 
     enactment of this Act.

     SEC. 207. COMPLIANCE BY STATE CONTRACTORS WITH 
                   CONFIDENTIALITY SAFEGUARDS.

       (a) In General.--Paragraph (8) of section 6103(p) (relating 
     to State law requirements) is amended by redesignating 
     subparagraph (B) as subparagraph (C) and by inserting after 
     subparagraph (A) the following new subparagraph:
       ``(B) Disclosure to contractors.--Notwithstanding any other 
     provision of this section, no return or return information 
     shall be disclosed by any officer or employee of any State to 
     any contractor of the State unless such State--
       ``(i) has requirements in effect which require each 
     contractor of the State which would have access to returns or 
     return information to provide safeguards (within the meaning 
     of paragraph (4)) to protect the confidentiality of such 
     returns or return information,
       ``(ii) agrees to conduct an annual, on-site review (mid-
     point review in the case of contracts of less than 1 year in 
     duration) of each contractor to determine compliance with 
     such requirements,
       ``(iii) submits the findings of the most recent review 
     conducted under clause (ii) to the Secretary as part of the 
     report required by paragraph (4)(E), and
       ``(iv) certifies to the Secretary for the most recent 
     annual period that all contractors are in compliance with all 
     such requirements.
     The certification required by clause (iv) shall include the 
     name and address of each contractor, a description of the 
     contract of the contractor with the State, and the duration 
     of such contract.''.
       (b) Conforming Amendment.--Subparagraph (C) of section 
     6103(p)(8), as amended by subsection (a), is amended by 
     striking ``subparagraph (A)'' and inserting ``subparagraphs 
     (A) and (B)''.
       (c) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply to disclosures made after December 31, 2001.
       (2) The first certification under section 6103(p)(8)(B)(iv) 
     of the Internal Revenue Code of 1986, as added by subsection 
     (a), shall be made with respect to calendar year 2002.

     SEC. 208. HIGHER STANDARDS FOR REQUESTS FOR AND CONSENTS TO 
                   DISCLOSURE.

       (a) In General.--Subsection (c) of section 6103 (relating 
     to disclosure of returns and return information to designee 
     of taxpayer) is amended by adding at the end the following 
     new paragraphs:
       ``(2) Requirements for valid requests and consents.--A 
     request for or consent to disclosure under paragraph (1) 
     shall only be valid for purposes of this section or sections 
     7213, 7213A, or 7431 if--
       ``(A) at the time of execution, such request or consent 
     designates a recipient of such disclosure and is dated, and
       ``(B) at the time such request or consent is submitted to 
     the Secretary, the submitter of such request or consent 
     certifies, under penalty of perjury, that such request or 
     consent complied with subparagraph (A).
       ``(3) Restrictions on persons obtaining information.--Any 
     person shall, as a condition for receiving return or return 
     information under paragraph (1)--
       ``(A) ensure that such return and return information is 
     kept confidential,
       ``(B) use such return and return information only for the 
     purpose for which it was requested, and
       ``(C) not disclose such return and return information 
     except to accomplish the purpose for which it was requested, 
     unless a separate consent from the taxpayer is obtained.
       ``(4) Requirements for form prescribed by secretary.--For 
     purposes of this subsection, the Secretary shall prescribe a 
     form for requests and consents which shall--
       ``(A) contain a warning, prominently displayed, informing 
     the taxpayer that the form should not be signed unless it is 
     completed,
       ``(B) state that if the taxpayer believes there is an 
     attempt to coerce him to sign an incomplete or blank form, 
     the taxpayer should report the matter to the Treasury 
     Inspector General for Tax Administration, and
       ``(C) contain the address and telephone number of the 
     Treasury Inspector General for Tax Administration.''.
       (b) Report.--Not later than 18 months after the date of the 
     enactment of this Act, the Treasury Inspector General for Tax 
     Administration shall submit a report to the Congress on 
     compliance with the designation and certification 
     requirements applicable to requests for or consent to 
     disclosure of returns and return information under section 
     6103(c) of the Internal Revenue Code of 1986, as amended by 
     subsection (a). Such report shall--
       (1) evaluate (on the basis of random sampling) whether--

[[Page 5243]]

       (A) the amendments made by subsection (a) are achieving the 
     purposes of this section,
       (B) requesters and submitters for such disclosure are 
     continuing to evade the purposes of this section and, if so, 
     how, and
       (C) the sanctions for violations of such requirements are 
     adequate, and
       (2) include such recommendations that the Treasury 
     Inspector General for Tax Administration considers necessary 
     or appropriate to better achieve the purposes of this 
     section.
       (c) Conforming Amendment.--Section 6103(c) is amended by 
     striking ``Taxpayer.--The Secretary'' and inserting 
     ``Taxpayer.--
       ``(1) In General.--The Secretary''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to requests and consents made after 3 months 
     after the date of the enactment of this Act.

     SEC. 209. NOTICE TO TAXPAYER CONCERNING ADMINISTRATIVE 
                   DETERMINATION OF BROWSING;
                   ANNUAL REPORT.

       (a) Notice to Taxpayer.--Subsection (e) of section 7431 
     (relating to notification of unlawful inspection and 
     disclosure) is amended by adding at the end the following: 
     ``The Secretary shall also notify such taxpayer if the 
     Treasury Inspector General for Tax Administration determines 
     that such taxpayer's return or return information was 
     inspected or disclosed in violation of any of the provisions 
     specified in paragraph (1), (2), or (3).''.
       (b) Reports.--Subsection (p) of section 6103 (relating to 
     procedure and recordkeeping), as amended by section 201(b), 
     is further amended by adding at the end the following new 
     paragraph:
       ``(10) Report on unauthorized disclosure and inspection.--
     As part of the report required by paragraph (3)(C) for each 
     calendar year, the Secretary shall furnish information 
     regarding the unauthorized disclosure and inspection of 
     returns and return information, including the number, status, 
     and results of--
       ``(A) administrative investigations,
       ``(B) civil lawsuits brought under section 7431 (including 
     the amounts for which such lawsuits were settled and the 
     amounts of damages awarded), and
       ``(C) criminal prosecutions.''.
       (c) Effective Date.--
       (1) Notice.--The amendment made by subsection (a) shall 
     apply to determinations made after the date of the enactment 
     of this Act.
       (2) Reports.--The amendment made by subsection (b) shall 
     apply to calendar years ending after the date of the 
     enactment of this Act.

     SEC. 210. DISCLOSURE OF TAXPAYER IDENTITY FOR TAX REFUND 
                   PURPOSES.

       Paragraph (1) of section 6103(m) (relating to disclosure of 
     taxpayer identity information for tax refunds) is amended by 
     inserting ``, and through any other means of mass 
     communication,'' after ``media''.

                     TITLE III--OTHER REQUIREMENTS

     SEC. 301. CLARIFICATION OF DEFINITION OF CHURCH TAX INQUIRY.

       Subsection (i) of section 7611 (relating to section not to 
     apply to criminal investigations, etc.) is amended by 
     striking ``or'' at the end of paragraph (4), by striking the 
     period at the end of paragraph (5) and inserting ``, or'', 
     and by inserting after paragraph (5) the following:
       ``(6) information provided by the Secretary related to the 
     standards for exemption from tax under this title and the 
     requirements under this title relating to unrelated business 
     taxable income.''.

     SEC. 302. EXPANSION OF DECLARATORY JUDGMENT REMEDY TO TAX-
                   EXEMPT ORGANIZATIONS.

       (a) In General.--Paragraph (1) of section 7428(a) (relating 
     to creation of remedy) is amended--
       (1) in subparagraph (B) by inserting after ``509(a))'' the 
     following: ``or as a private operating foundation (as defined 
     in section 4942(j)(3))'', and
       (2) by amending subparagraph (C) to read as follows:
       ``(C) with respect to the initial qualification or 
     continuing qualification of an organization as an 
     organization described in section 501(c) (other than 
     paragraph (3)) which is exempt from tax under section 501(a), 
     or''.
       (b) Court Jurisdiction.--Subsection (a) of section 7428 is 
     amended in the material following paragraph (2) by striking 
     ``United States Tax Court, the United States Claims Court, or 
     the district court of the United States for the District of 
     Columbia'' and inserting the following: ``United States Tax 
     Court (in the case of any such determination or failure) or 
     the United States Claims Court or the district court of the 
     United States for the District of Columbia (in the case of a 
     determination or failure with respect to an issue referred to 
     in subparagraph (A) or (B) of paragraph (1)),''.
       (c) Failure of Service To Act on Determinations Treated as 
     Exhaustion of Remedies.--The second sentence of paragraph (2) 
     of section 7428(b) (relating to exhaustion of administrative 
     remedies) is amended to read as follows: ``An organization 
     requesting the determination of an issue referred to in 
     subsection (a)(1) shall be deemed to have exhausted its 
     administrative remedies with respect to--
       ``(A) a failure by the Secretary to make a determination 
     with respect to such issue at the expiration of 270 days 
     after the date on which the request for such determination 
     was made if the organization has taken, in a timely manner, 
     all reasonable steps to secure such determination, and
       ``(B) a failure by any office of the Service (other than 
     the office which is responsible for initial determinations 
     with respect to such issue (hereinafter in this subparagraph 
     referred to as the `initial office'), to make a determination 
     with respect to such issue at the expiration of 180 days 
     after the date on which any request for such determination 
     was made by the initial office if the organization has taken, 
     in a timely manner, all reasonable steps to secure such 
     determination.''.
       (d) Effective Dates.--
       (1) Declaratory judgment.--The amendments made by 
     subsections (a) and (b) shall apply to pleadings filed with 
     respect to determinations (or requests for determinations) 
     made after the date of the enactment of this Act.
       (2) Failure of service to act.--The amendments made by 
     subsection (c) shall apply to applications received in the 
     national office of the Internal Revenue Service after the 
     date of the enactment of this Act.

     SEC. 303. EMPLOYEE MISCONDUCT REPORT TO INCLUDE SUMMARY OF 
                   COMPLAINTS BY CATEGORY.

       (a) In General.--Clause (ii) of section 7803(d)(2)(A) is 
     amended by inserting before the semicolon at the end the 
     following: ``, including a summary (by category) of the 10 
     most common complaints made and the number of such common 
     complaints''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall apply with respect to reporting periods ending after 
     the date of the enactment of this Act.

     SEC. 304. INCREASE IN THRESHOLD FOR JOINT COMMITTEE REPORTS 
                   ON REFUNDS AND CREDITS.

       (a) General Rule.--Subsections (a) and (b) of section 6405 
     are each amended by striking ``$1,000,000'' and inserting 
     ``$2,000,000''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall take effect on the date of the enactment of this Act, 
     except that such amendment shall not apply with respect to 
     any refund or credit with respect to a report that has been 
     made before such date of the enactment under section 6405 of 
     the Internal Revenue Code of 1986.

     SEC. 305. ANNUAL REPORT ON AWARDS OF COSTS AND CERTAIN FEES 
                   IN ADMINISTRATIVE AND COURT PROCEEDINGS.

       Not later than 3 months after the close of each Federal 
     fiscal year after fiscal year 1999, the Treasury Inspector 
     General for Tax Administration shall submit a report to 
     Congress which specifies for such year--
       (1) the number of payments made by the United States 
     pursuant to section 7430 of the Internal Revenue Code of 1986 
     (relating to awarding of costs and certain fees),
       (2) the amount of each such payment,
       (3) an analysis of any administrative issue giving rise to 
     such payments, and
       (4) changes (if any) which will be implemented as a result 
     of such analysis and other changes (if any) recommended by 
     the Treasury Inspector General for Tax Administration as a 
     result of such analysis.

     SEC. 306. ANNUAL REPORT ON ABATEMENT OF PENALTIES.

       Not later than 6 months after the close of each Federal 
     fiscal year after fiscal year 1999, the Treasury Inspector 
     General for Tax Administration shall submit a report to 
     Congress on abatements of penalties under the Internal 
     Revenue Code of 1986 during such year, including information 
     on the reasons and criteria for such abatements.

     SEC. 307. BETTER MEANS OF COMMUNICATING WITH TAXPAYERS.

       Not later than 18 months after the date of the enactment of 
     this Act, the Treasury Inspector General for Tax 
     Administration shall submit a report to Congress evaluating 
     whether technological advances, such as e-mail and facsimile 
     transmission, permit the use of alternative means for the 
     Internal Revenue Service to communicate with taxpayers.

     SEC. 308. EXPLANATION OF STATUTE OF LIMITATIONS AND 
                   CONSEQUENCES OF FAILURE TO FILE.

       The Secretary of the Treasury or the Secretary's delegate 
     shall, as soon as practicable but not later than 180 days 
     after the date of the enactment of this Act, revise the 
     statement required by section 6227 of the Omnibus Taxpayer 
     Bill of Rights (Internal Revenue Service Publication No. 1), 
     and any instructions booklet accompanying a general income 
     tax return form for taxable years beginning in 2000 and later 
     (including forms 1040, 1040A, 1040EZ, and any similar or 
     successor forms relating thereto), to provide for an 
     explanation of--
       (1) the limitations imposed by section 6511 of the Internal 
     Revenue Code of 1986 on credits and refunds, and
       (2) the consequences under such section 6511 of the failure 
     to file a return of tax.

  The SPEAKER pro tempore. Pursuant to the rule, the gentleman from 
Texas (Mr. Archer) and the gentleman from Pennsylvania (Mr. Coyne) will 
each control 20 minutes.
  The Chair recognizes the gentleman from Texas (Mr. Archer).

                              {time}  1430


                             General Leave

  Mr. ARCHER. 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. 4163.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Texas?

[[Page 5244]]

  There was no objection.
  Mr. ARCHER. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, while some might find it surprising, I still do my own 
taxes. Often people ask me why, and the answer is easy. I think that as 
chairman of the Committee on Ways and Means I should understand fully 
all of the difficulties, all of the headaches, all of the confusion, 
that Americans face in dealing with our complicated tax system.
  Over the past 5 years, we have cut taxes and we have tried to 
simplify the code. Clearly, one of the greatest simplifications is the 
elimination of taxes on home sales. Now one does not have to bring a 
shoe box full of receipts to their tax preparer when they sell their 
home. Yet the Tax Code is still too complicated and confusing, and we 
eventually need to get the IRS out of the lives of individual 
Americans.
  In the meantime, we should be sure that the current system treats 
taxpayers fairly while protecting their rights and privacy. That is why 
we are here today, to begin work on a new taxpayer bill of rights.
  This Taxpayer Bill of Rights 2000 builds on the IRS Reform Act which 
we passed in 1998, which by the way was the first reform of the IRS 
since 1952. Our new plan will help taxpayers even further to protect 
taxpayer privacy, level the playing field between taxpayers and the 
IRS, and take at least some small steps to help simplify the process of 
paying taxes.
  While taxpayer rights are important, we also believe taxes should be 
lower. Federal taxes, as a percentage of GDP, are the highest since 
World War II. So we want to fix the marriage tax penalty, help families 
save for education, and bury the death tax.
  We also passed incentives for health research, long-term care, 
adoption, small businesses and many, many other worthwhile activities; 
but we are not through yet.
  Today I am pleased that my Democratic colleagues have joined with us 
to make this a bipartisan taxpayer bill of rights, and I commend the 
gentleman from New York (Mr. Houghton) of the Subcommittee on 
Oversight, the gentleman from Ohio (Mr. Portman) and the gentleman from 
Arizona (Mr. Hayworth) for putting this package together on our side, 
as well as the gentleman from New York (Mr. Rangel), the gentleman from 
Pennsylvania (Mr. Coyne) and others for joining with us on the other 
side.
  As the old saying goes, there is nothing certain but death and taxes. 
We cannot do anything about death but we can and should make taxes as 
fair and easy as possible, and I urge my colleagues to join together 
and pass this important taxpayer friendly legislation.
  Mr. Speaker, I ask unanimous consent to now yield the balance of my 
time to the gentleman from New York (Mr. Houghton), the chairman of the 
Subcommittee on Oversight, and that he be permitted to yield blocks of 
time.
  The SPEAKER pro tempore (Mr. Ose). Is there objection to the request 
of the gentleman from Texas?
  There was no objection.
  Mr. COYNE. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I support H.R. 4163, the measure that is before us 
today. I would like to commend the chairman of the Subcommittee on 
Oversight, the gentleman from New York (Mr. Houghton), for developing 
this bipartisan measure that we will be voting on very shortly.
  As the ranking member of the subcommittee, I can say that the review 
of pro-taxpayer proposals by the Joint Committee on Taxation, the 
Internal Revenue Service's taxpayer advocate, and Treasury proposals 
was well worth our while.
  The bill before us today will help taxpayers nationwide. The bill 
changes two current failure to pay tax penalty provisions for 
individual taxpayers. The bill allows the IRS to abate interest in 
cases that the IRS taxpayer advocate advised us that the IRS made a 
mistake. Too many taxpayers believe that they paid their taxes only to 
find out that the IRS calculated the final balance due incorrectly. 
Taxpayers deserve relief from interest charges in these particular 
situations.
  The bill also addresses situations where the IRS has caused an 
unreasonable delay or where abatement would prevent gross injustice. 
This legislation also allows the Congress to obtain more and better 
information about the IRS to ensure more effective agency and 
congressional oversight. This bill will make the IRS more accountable 
by requiring the Treasury Inspector General for Tax Administration to 
report to the Congress on the reasons for penalty abatements and awards 
of attorneys' fees.
  The Taxpayer Bill of Rights of 2000 will give us better insight into 
how the IRS is working 2 years after we passed the IRS Reform and 
Restructuring Act of 1998. The American people expect that we will 
continue to work to enhance the fairness of the Tax Code. They also 
expect to make it easier for people to file and pay their taxes on an 
annual basis.
  At this time I would like to recognize the hard working men and women 
of the Internal Revenue Service and commend them for the work that they 
do sometimes under very, very difficult circumstances.
  The Taxpayer Bill of Rights of 2000 is a direct response to the 
enactment of IRS reforms in 1998. It represents timely follow-up of our 
oversight responsibilities. Unlike the proposals before the Committee 
on Ways and Means this week, the taxpayer bill of rights is a serious 
proposal that will be signed into law.
  I urge my colleagues to support this bill and continue our efforts to 
make our tax system more equitable.
  Mr. Speaker, I reserve the balance of my time.
  Mr. HOUGHTON. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I would, first of all, like to thank the gentleman from 
Pennsylvania (Mr. Coyne). It has been wonderful to work with the 
gentleman from Pennsylvania (Mr. Coyne) and also the Members of the 
Democratic group.
  As Peter Druker has always said that all great ideas ultimately 
degenerate into work, and as a result I would like to thank Mac 
McKenney on our side, Hugh Hatcher, and Beth Vance. They have done a 
wonderful job, but particularly the gentleman from Pennsylvania (Mr. 
Coyne). It has been wonderful to work with him.
  Also I would like to thank my associates, the gentleman from Ohio 
(Mr. Portman) and the gentleman from Arizona (Mr. Hayworth) who will be 
speaking and also the gentleman from New York (Mr. Rangel) who is the 
full committee ranking Democrat.
  Now I am not going to review the bill's 25 provisions. That would 
take too long. Instead, let me give some examples of what this bill 
would do.
  I would like to describe some of the stories we have heard at the 
Subcommittee on Oversight, and I want to explain what some of these 
provisions mean to real taxpayers. The National Taxpayer Advocate told 
us that the IRS erroneously refunded $59,000 to a particular taxpayer. 
This is the story. The taxpayer sent the check back to the IRS. The IRS 
sent the check back to the taxpayer. The taxpayer then returned the 
check a second time and then the IRS manually refunded the money. The 
taxpayer deposited the money in the bank until the problem could be 
solved. When the matter was resolved and the taxpayer returned the 
money, the IRS required the taxpayer to pay interest.
  What kind of sense does that make? And so on and so forth.
  Under current law, really the problem is the IRS has no authority. 
There is no law to help it, to abate interest in such a case. So the 
problem is not the men and women who work very hard, as the gentleman 
from Pennsylvania (Mr. Coyne) referred to earlier, for the IRS. The 
problem is the law. The bill requires instant abatement in taxes like 
this one.
  The National Association of Enrolled Agents told us about a taxpayer, 
here is another story, who went to work for low wages in 1989. The 
company failed to withhold taxes during the year and at the end of the 
year the taxpayer was given a form 1099 miscellaneous and he could not 
pay his taxes. He now owes $17,000; $1,600 in penalties and $9,000 in 
interest, if one can believe it.

[[Page 5245]]

  So under this bill, our bill, the failure to pay penalty will be 
repealed for taxpayers who enter into the installing agreement with the 
IRS and interest can be waived if a gross injustice would result. 
Unfortunately, of course, this bill comes too late for our particular 
taxpayer who I mentioned earlier, but it will help others, we hope, who 
find themselves in a similar situation.
  The Taxpayer Advocate also told us of another taxpayer who discovered 
that his partners were defrauding the government. The taxpayer helped 
the IRS in securing a conviction. In 1990, the taxpayer asked the IRS 
how much he owed in taxes. The IRS said the information was not yet 
available and told the taxpayer to wait for a bill. So in 1997, 7 years 
later, the taxpayer received that bill. It was for $113,000. The 
taxpayer paid the $113,000 in 1998, but the taxpayer received another 
bill for $115,000 in interest.
  See, it does not make any sense at all. Once again, the problem is 
not the Internal Revenue Service. The problem is the law and that is 
what we are intending to change. Our bill will allow the taxpayers who 
find themselves in such a predicament to stop the running of interest 
by making a deposit in a dispute reserve account. Amounts deposited in 
escrow could be withdrawn with interest or used to satisfy an 
underpayment of tax. Any taxpayer in the dispute with the IRS could 
choose to put the money in the dispute reserve account to stop the 
running of interest; very important.
  So, Mr. Speaker, the Taxpayer Bill of Rights 2000 will do several 
things. It will reform the penalties and interests. It will strengthen 
the taxpayer privacy, very important condition. It will reduce the 
compliance burden and, lastly, level the field between the IRS and 
taxpayers. It will literally help millions of taxpayers. That is our 
hope.
  Now this is an important first step, and it is a first step. There 
are needed reforms, but we also need to simplify the Tax Code. Many of 
these provisions would be unnecessary if the Tax Code was less 
confusing. So I look forward to working with my colleagues on tax 
simplification, and I am pleased to join my colleagues from the 
Committee on Ways and Means, Republicans and Democrats, in bringing 
this needed bill before the House, and I urge my colleagues to support 
its adoption.
  Mr. Speaker, I reserve the balance of my time.
  Mr. COYNE. Mr. Speaker, I yield 2 minutes to the gentleman from Texas 
(Mr. Doggett), who has a very important proposal relative to a 
financial disclosure amendment that he would like to discuss.
  Mr. DOGGETT. Mr. Speaker, this is a good bill. I support it. I am a 
cosponsor of it. I think we need more taxpayer rights, but this 
afternoon's debate is a strange one. Last week at the scheduling 
colloquy, the Republican leadership announced that we would have full 
and open debate on the question of taxpayer rights so that any Member 
could come forward with their ideas about how we might expand those 
rights. Today we do not have that opportunity because Republicans 
discovered one amendment that I have been offering, of which they were 
very fearful. This amendment addresses the right of taxpayers to know, 
specifically to know about taxpayer-subsidized, nonprofit political 
bank accounts that can keep their contributors unknown to the public 
and can spew out unlimited amounts of hate on the airwaves while they 
take hidden money. This is the so-called section 527, the new Swiss 
bank account for politicians this year.
  The Republican leadership was so very scared that their members would 
have to vote out here on the floor today against public disclosure that 
they terminated the debate. They have now limited us to 20 minutes to a 
side and prohibited any member from offering any amendment on any 
subject. Regarding these 527 organizations, I stood with John McCain on 
Friday, just outside this Capitol, and he said ``527 organizations are 
the latest manifestation of corruption in American politics.''


                Announcement by the Speaker Pro Tempore

  The SPEAKER pro tempore. The gentleman will suspend. Under c1. 1 of 
Rule XVII, the gentleman may not quote senators.


                         Parliamentary Inquiry

  Mr. DOGGETT. Mr. Speaker, I would make a parliamentary inquiry. The 
gentleman may quote any American citizen. I did not refer to any 
Senator. I referred to John McCain, a presidential candidate, and I 
would ask at this point, Mr. Speaker, if in fact it is not appropriate 
to quote other American citizens on the floor, particularly when they 
speak out as eloquently as Mr. John McCain of Arizona did on this 
question of corruption of American politics by 527 political 
organizations.
  The SPEAKER pro tempore. The Chair would advise the gentleman that 
the weight of recent precedent and the purposes of the rule prohibit 
references to speeches or statements of senators occurring outside the 
Senate Chamber.

                              {time}  1445

  Mr. DOGGETT. Mr. Speaker, just so that I am clear, then, and so that 
I will be able to urge the same point in the future, any reference to a 
member of the Senate, even though the title Senator is not mentioned, 
and even though the comments, instead of being on the floor of the 
Senate, were outside of the Capitol building with Common Cause as they 
released their ``stealth-PAC'' report against these 527 organizations, 
I may not utter the name John McCain or that of any other member of the 
Senate on the floor, even though they speak in a private capacity.
  The SPEAKER pro tempore (Mr. Ose). The Chair would advise the 
gentleman from Texas that, for the purposes of comity on the floor of 
the House, that the precedent states that the personal views of the 
Senator not uttered in the Senate are not allowed to be quoted in the 
House.
  The weight of recent precedent and the purposes of the rule prohibit 
references to speeches or statements of Senators occurring outside the 
Senate Chamber, and the reference to Senator McCain, who is clearly a 
member of the Senate, falls within that purview.
  Mr. DOGGETT. So that the Chair is instructing me I may not mention 
the name ``John McCain'' on the floor of the House, Mr. Speaker. Is 
this not an exception? I could understand why some might not want it 
mentioned.
  The SPEAKER pro tempore. The Chair would advise the gentleman that, 
to the extent the quotations of the Senator are occurring outside the 
Senate Chamber, then it does not come under any of the exceptions to 
clause 1 of rule XVII.
  Mr. DOGGETT. Does a statement that John McCain as a citizen makes 
outside the Capitol with Common Cause at a press conference to point 
out the evils of these stealth PACs fall under one of these exceptions 
or not?
  The SPEAKER pro tempore. That does not come under the exception of 
clause 1 of rule XVII.
  Mr. DOGGETT. I am pleased to be informed, though I consider it a 
strange ruling, Mr. Speaker.
  A great American hero from Arizona has said that section 527 
organizations are ``the latest manifestation of corruption in American 
politics.'' Yet this House Republican leadership refuses to let this 
House deal with this issue today because they are afraid to give 
taxpayers the right to force groups like this ``Shape the Debate'' 
group, shown on this poster, to disclose who gave them their dirty 
money. It could come from China or any foreign source. It could come 
from a homegrown special-interest group.
  This is wrong. Taxpayers should have the right to know about all of 
this. They are being denied that right to learn who is corrupting the 
American political system through these 527 political organizations. I 
do not believe it helps people of either party. I do think it cuts to 
the heart of our American democracy.
  Mr. HOUGHTON. Mr. Speaker, I yield 3\1/2\ minutes to the gentleman 
from Arizona (Mr. Hayworth).
  Mr. HAYWORTH. Mr. Speaker, I thank the gentleman from New York, the 
subcommittee chairman, for yielding me the time.
  I will admit the fact that the gentleman from Texas comes to the 
floor, taking what is a positive piece of legislation, and tearing it 
asunder, because if there is genuine concern on the part

[[Page 5246]]

of those who represent all 435 districts in this House about campaign 
finance abuses, Mr. Speaker, the first place we should look is down at 
the other end of Pennsylvania Avenue.
  The gentleman from Texas (Mr. Doggett) just mentioned China. It is a 
sad fact that the President of the United States, on numerous 
occasions, sought the help of the Chinese Communists in his reelection 
campaign. It is a sadder fact that the presumptive nominee of the 
Democratic Party was active in soliciting funds from the Chinese 
Government.
  I would just ask Members of this body, if we want to have a real 
political donnybrook and tug-of-war, we can do that. Never mind the 
recent amnesia about the fact that every tax bill debate here comes 
under a closed rule. So we debate the merits of the tax bill.
  If my friends were interested in genuine reform, how curious it is 
that no action was taken in the Committee on Government Reform, the 
gentleman from Indiana (Mr. Burton) in the chair. How curious it is 
that no one reached out to a Member of this body on the committee of 
jurisdiction, allegedly. I received no communication from the gentleman 
from Texas (Mr. Doggett) to take up this alleged reform. But how much 
more important it would be to do the substantive work to help people.
  Mr. DOGGETT. Mr. Speaker, will the gentleman yield?
  Mr. HAYWORTH. No, I will not yield.
  Mr. DOGGETT. Well, I can understand that.
  Mr. HAYWORTH. Mr. Speaker, it is fascinating to me to watch how the 
people's work is set aside. I understand the political principle at 
work. Why go on the defensive? Always be on the offense. Always be 
involved in misdirection. I guess if I had to defend the legacy of 
shame that has been brought and heaped upon this country by those who 
willingly, knowingly took campaign donations from the Communist 
Chinese, then I guess I would scramble and profess shock and dismay 
about the current campaign finance structure.
  Mr. Chairman, I have said it before; I will say it again: for this 
crowd to stand in this Chamber and lecture us and the American people 
on campaign finance reform is akin to Bonnie and Clyde, at the height 
of their crime spree, holding a press conference to call for tougher 
penalties on bank robbery.
  It is sad. It is despicable. The true search for truth would demand 
that we look at those who would willingly solicit campaign donations 
from foreign powers.
  Mr. COYNE. Mr. Speaker, I yield 3 minutes to the distinguished 
gentleman from Massachusetts (Mr. Neal).
  Mr. DOGGETT. Mr. Speaker, since the gentleman from Arizona (Mr. 
Hayworth) would not yield, will the gentleman from Massachusetts yield 
to me?
  Mr. NEAL of Massachusetts. I yield to the gentleman from Texas.
  Mr. DOGGETT. Mr. Speaker, the gentleman from Massachusetts is aware, 
is he not, that during the Committee on Ways and Means last week, 
before the Committee on Ways and Means convened, then again on Friday 
after the Committee on Ways and Means, I invited the gentleman from 
Arizona (Mr. Hayworth) and every Member of the Republican leadership 
and Members of this House to join to make this a truly bipartisan 
effort to clean up what one great Arizonan has said is ``a 
manifestation of corruption in American politics''?
  Mr. NEAL of Massachusetts. Mr. Speaker, as shocking as it is, I have 
to agree with the gentleman from Texas (Mr. Doggett). He is right on 
target.
  Mr. Speaker, the gentleman from Arizona (Mr. Hayworth) who took to 
the well here, he mentioned a couple of terms to describe the current 
American campaign finance system. Those people sitting up there in the 
Chamber, they know that the only word that he said that was accurate 
was despicable.


                Announcement By The Speaker Pro Tempore

  The SPEAKER pro tempore. References to visitors in the gallery are 
inappropriate according to the rules of the House.
  Mr. NEAL of Massachusetts. Mr. Speaker, there are some visitors in 
this Chamber as well as Members who would describe the current campaign 
finance system as being despicable. I think that there is general 
agreement across the Nation today that that is the case.
  This legislation as proposed, does indeed make some modest 
improvements in interest and penalty provisions of the Tax Code, and it 
ought to be supported by the House. These improvements, however, are 
overshadowed, unfortunately, by the Suspension Calendar that prevents 
Democrats from offering a germane amendment. This amendment would have 
been offered by the gentleman from Texas (Mr. Doggett). It would 
require the public disclosure of contributions to and expenditures by 
section 527 political committees.
  These committees are increasingly being used to circumvent the 
public's right to know who is trying to influence elections in this 
Nation. They are like an underground economy and are increasingly being 
formed because they exist in the shadows and get around normal election 
rules that apply to everyone else.
  All the gentleman from Texas (Mr. Doggett) wants to do is to apply 
some antiseptic to these committees. He does not challenge their right 
to exist. He merely wants them to respect the public's right to know. 
Disclosure, I thought, was the Republican mantra for campaign finance 
reform. Now we find out that, for many, it is simply a position that 
they take.
  Mr. Speaker, too little public information exists on these 
organizations. They seem to be growing dramatically to support the 
election efforts of the other side. But they are also in support of 
some Democrats. The truth is we do not really know, and that is why we 
should move ahead with disclosure right now without delay.
  We are going to overwhelmingly pass this modest bill and leave the 
only significant reform behind. That is too bad, but given the fact 
that the three days of hearings on tax reform and the other three tax 
bills on the floor this week exist only for political purposes, I guess 
at this moment it is the best that we can expect.
  Mr. HOUGHTON. Mr. Speaker, I yield 5 minutes to the gentleman from 
Ohio (Mr. Portman).
  Mr. PORTMAN. Mr. Speaker, I thank the gentleman from New York 
(Chairman Houghton) for yielding me this time and for his leadership on 
this package.
  I hate to disappoint the crowd who has gathered here, but I am going 
to talk about taxpayer rights and not campaign finance reform. As 
someone who has worked for the last 7 years on IRS reform with the 
gentleman from Pennsylvania (Mr. Coyne) and with others, I think this 
is something that we ought to focus on, which is expanding taxpayer 
rights.
  I think this campaign finance discussion, while interesting, is an 
entirely different subject that ought not to be part of this bill. I 
think it is incorrect to say that tax bills come up on this floor under 
an open rule or anybody can offer an amendment. It has never happened 
in the 7 years that I have served.
  I think that the legislation that the gentleman from Texas (Mr. 
Doggett) is talking about is not ready as compared to this legislation, 
which is carefully considered, the result of numerous reports, 
including from the Joint Committee on Taxation, including from the IRS, 
the Taxpayer Advocate.
  I think, in fact, that we ought to wait for the Treasury Department's 
report on this very topic, which is, incidentally, already late, 
overdue, under the law. It was supposed to already be here; it is not 
here yet. I think at the very least my friends on the other side of the 
aisle would want to wait until the Clinton administration Treasury 
Department comes up with its recommendations on this topic.
  Again, I hate to disappoint folks, but rather than killing these 
important taxpayer rights provisions with a partisan poison pill on 
527, a campaign finance issue, rather than focusing on that, I would 
like to focus on what we are doing together on a bipartisan

[[Page 5247]]

basis to continue the effort to reform the IRS and make our tax system 
work better.
  Again, I want to thank the gentleman from New York (Chairman 
Houghton) for his work in this regard; the gentleman from Arizona (Mr. 
Hayworth), who was here earlier who worked on the taxpayer rights; the 
gentleman from Pennsylvania (Mr. Coyne); and others who put together 
this legislation that we are considering.
  The gentleman from New York (Chairman Houghton) has touched on a lot 
of the key provisions. Let me just talk about how this came about 
because I think it is important for the House to understand where we 
are and why we are here.
  Two years ago, after 2 years of work, this Congress passed the 
historic IRS Restructuring and Reform Act. It did a lot of things. But 
it was based on a year-long, bipartisan national commission on 
restructuring the IRS. It was the most dramatic overhall of the IRS 
since 1952, long overdue.
  Yes, among other things, we dramatically improved taxpayer rights. We 
added over 50 new taxpayer rights. We affected over 70 taxpayer rights, 
changing them to make the IRS work better for the taxpayer.
  The long-term goal of these reforms is that, within a period of time, 
we think 3 to 5 years, we will have an IRS that actually offers every 
taxpayer the level of service, efficiency, and respect that they 
deserve and that approaches the private sector customer service 
standards. It is a daunting task.
  But by our action today, if we can approve these taxpayer rights and 
keep to this topic and move this forward, we will actually be 
continuing our efforts, which are encouraging and bipartisan, to truly 
have a new IRS and new taxpayer system.
  One of the taxpayers rights that we changed, for instance, 2 years 
ago was shifting the burden of proof. So now when one goes to tax 
court, rather than having the burden of proof be on one as a taxpayer, 
it is on the IRS, as it should be, as it is in the criminal justice 
system, as it is in other forums.
  We also do not allow the IRS to seize one's homes and properties 
anymore unless they are subject to judicial reviews. We also allow 
taxpayers to seek damages from the IRS for wrongful collection actions.
  These are very significant reforms, again, that this Congress put 
forward after a lot of work over a 2-year period as part of last 
year's, or 2 years ago, through the Structuring and Reform Act.
  Finally, it did two very important things with regard to taxpayer 
rights for the future. It required that the Taxpayer Advocate issue a 
report and made the Taxpayer Advocate independent enough to be able to 
issue a bona fide report on problems taxpayers face, to encourage more 
taxpayer rights.
  What are we talking about today? We are talking about provisions that 
come from that Taxpayer Advocate's report, which was reported on 
earlier this year. Second, we required that the Joint Committee on 
Taxation conduct studies on two issues: one is interest and penalties, 
a very complex, difficult issue for the IRS and for many taxpayers.

                              {time}  1500

  And, second, on taxpayer privacy, such as the disclosure of tax 
return information.
  Two good Joint Tax Committee reports underlie what we are doing 
today. In fact, a number of our provisions come straight out of those 
Joint Tax Committee reports that were mandated under the Restructuring 
and Reform Act.
  Again, these are common sense proposals that are the natural next 
step in our ongoing effort to create a better tax system and to truly 
reform the IRS. I hope we will keep our focus on that this afternoon.
  The gentleman from New York (Mr. Houghton) again has talked about 
some of these provisions, and I will just touch on a couple.
  One, it does expand privacy with regard to taxpayers. Very important.
  We provide more protection against computer hackers gaining access to 
your and my taxpayer records. We require the IRS to notify taxpayers 
immediately if taxpayer information has been obtained illegally.
  We increase tax fairness in a number of ways, including improving 
notification of undelivered refund checks.
  For taxpayers who pay estimated taxes, we increase the estimated tax 
threshold providing more of a buffer, doubling it from $1,000 to 
$2,000.
  We have very important provisions that enable taxpayers to stop the 
escalation of interest charges that build up and up and up during 
disputes with the IRS and taxpayers. We encourage taxpayers and, by the 
way, we drafted this provision to get into installment agreements with 
the IRS to resolve their issues.
  These are important provisions. And, Mr. Speaker, I would just say 
finally that this is a carefully considered, thoughtful package, and I 
hope all my colleagues will support it.
  Mr. COYNE. Mr. Speaker, I yield 2 minutes to the gentleman from 
Georgia (Mr. Lewis).
  Mr. LEWIS of Georgia. Mr. Speaker, I want to thank the gentleman from 
Pennsylvania (Mr. Coyne) for yielding me this time. I rise today in 
support of the amendment of the gentleman from Texas (Mr. Doggett) that 
the Republicans voted down in committee and blocked from being offered 
to the Taxpayers' Bill of Rights today.
  Every person in America realizes the importance and the necessity of 
fixing our system of financing elections. This amendment is an 
important step toward campaign finance reform. It will close another 
loophole in the financial disclosure laws. It would clean up the mess 
created by section 527 political organizations.
  These organizations can take unlimited money from almost any source, 
even foreign money, and make expenditures without any disclosure to 
anyone. It is a sham, it is a shame, and it is a disgrace.
  The American people deserve better. Much better. The amendment 
requires simple disclosure by these organizations. The American people 
have a right to know. They have a right to know who is funding 
political campaigns in our country. They have a right to know who is 
behind the attack ads.
  The American people have a right to a free and fair election process. 
We need to end the pollution of the political process in our country. 
There is already too much money in the political process. There is no 
room for secrecy.
  Mr. Speaker, I am very disappointed that the Doggett amendment will 
not be included in this bill. We need to fix the mess and we need to 
fix it now. I urge all of my colleagues to vote for the Doggett 
amendment when it finally comes up for a vote on the House floor.
  Mr. COYNE. Mr. Speaker, I yield 1 minute to the gentleman from 
Washington (Mr. Baird).
  Mr. BAIRD. Mr. Speaker, I rise today to express my frustration with 
the fact that while this bill itself is worthy, an essential amendment 
was denied a hearing today, the amendment by my friend, the gentleman 
from Texas (Mr. Doggett).
  For months, actually for years, we have heard the solution to 
campaign finance reform is disclosure. Yet when the gentleman from 
Texas (Mr. Doggett) introduces an amendment calling on disclosure of 
527 funds, that amendment is denied consideration.
  If we asked the American people a couple of questions, although I 
think we know the answers, if we asked them, Do you think your 
representatives should spend more time on the phone or more time with 
constituents?, they would say more time with constituents. If we asked 
them, Do you think there should be unlimited, untraceable, unreported 
donations from whoever chooses?, the American people would say that is 
wrong.
  When we talk about a Taxpayers' Bill of Rights, my colleagues, it is 
a right of the taxpayers to know where this money is coming from that 
is influencing our political process, and this amendment should have 
been ruled in order.
  No organization which is granted section 527 status should be allowed 
to

[[Page 5248]]

hide their list of donors or be less than forthright when it comes to 
telling citizens how they are spending their money. If these 527 
organizations have the right and ability to influence campaigns, the 
people have a right to know where the money comes from.
  We need to address this issue and address it now.
  Mr. Speaker, I rise today to express my frustration with the fact 
that this important measure has been relegated to the suspension 
calendar rather than being given a chance to have a full and open 
debate.
  I am dismayed that the House Leadership continues to oppose any and 
all types of substantive campaign finance reform. They fought tooth and 
nail to keep the bipartisan Shays-Meehan legislation from coming to the 
House floor. They have resisted time and time again giving this debate 
the attention it deserves, maintaining that the American people don't 
care about this issue.
  They are simply wrong. If we ask American voters a couple of 
questions, we know the answers: Do you want your elected 
representatives to spend more time on the phone begging for dollars or 
more time with their constituents and studying issues? Do you want 
unlimited amounts of external money from untraceable sources to 
influence the outcome of your election or do you want the character, 
knowledge and ability of the candidates in competition to influence the 
outcome of the election? Do you want the legislative process to be 
skewed by big dollars or to be determined by the merits of the policy 
arguments?
  So why did the Rules Committee make out of order a sound amendment 
from my good friend from Texas, Lloyd Doggett, that would go a long way 
to making ``527 Stealth PAC organizations'' more accountable to the 
American people?
  Absolutely no organization which is granted ``Section 527'' status 
should be allowed to hide their list of donors, or be less than 
forthright when it comes to telling citizens how it is spending their 
money to influence the political process. If these ``Section 527'' 
organizations have the right and the ability to influence campaigns, 
then the American people have a right to know where the money is coming 
from and how that money is being spent.
  I want to be clear--I do not oppose the provisions of this bill; I 
don't have problems with the content of the bill. What I do have 
problems with is the tactical maneuvers surrounding today's action. 
What we're doing today is simply wrong and I urge the Members of this 
body to give this measure a sufficient amount of time for floor debate.
  Mr. COYNE. Mr. Speaker, I yield 1 minute to the gentlewoman from 
California (Mrs. Capps).
  Mrs. CAPPS. Mr. Speaker, I support this bill to give taxpayers more 
rights when dealing with the IRS, but taxpayers should also be 
protected from shady political organizations. This would be a better 
bill if it included the Doggett amendment on so-called 527 groups.
  These are tax-exempt political organizations trying to influence 
elections. They spend millions of dollars on negative ads, direct mail 
campaigns, and phone banks. Where do they get their money? From the 
shadows.
  527 groups do not have to disclose how much money they raise or where 
their money comes from. Voters do not know then who is behind the 30-
second TV ads trashing their candidates. There is absolutely no 
accountability, and the American taxpayer is footing the bill.
  There is an old saying, Sunshine is the best disinfectant. The 
Doggett amendment would bring a little sunshine into this shadowy 
corner of politics.
  As tax day approaches, Mr. Speaker, I urge the House leadership to 
let us vote on the Doggett amendment so we can give the American 
taxpayer and the American voter the break they deserve.
  Mr. HOUGHTON. Mr. Speaker, I yield 2 minutes to the gentleman from 
Colorado (Mr. McInnis).
  Mr. McINNIS. Mr. Speaker, I am a little frustrated as well as the 
other side in listening to some of my colleagues.
  The gentleman, with his amendment, is simply trying to divert from 
the fact that taxpayers have rights in this country. I think the 
gentleman ought to focus his energy on helping the taxpayer out there. 
Instead, what we saw in committee over there and what we are seeing 
now, is that this gentleman is trying to focus attention away from the 
taxpayers of this country who are demanding some attention from the 
IRS, as far as the rights they should be entitled to, and he is trying 
to move it into the trial lawyers' circle. He is trying to move it into 
the circle of campaign reform.
  How interesting all of a sudden that this gentleman steps forward and 
starts talking about campaign reform. I urge the gentleman to step 
forward and start talking about taxpayer rights. I urge the gentleman 
to take a look at the taxpayers of this country and not to raise their 
taxes, but to give these taxpayers fair notice. Put them on an even 
playing field with the government.
  What is happening here is simply a diversion, and that is all there 
is to it. It is very easy to see what is occurring here, but it grabs 
lots of attention. Let us get on the floor and let us draw away as much 
as we can attention from the needs of the taxpayer and let us talk 
about this theoretical campaign reform.
  And by the way I would be very interested to see the gentleman's 
entire package and see what it does with the trial attorneys' 
association. I would be very interested to see the gentleman's package 
and what it does with the labor unions. I would be very interested to 
see the disclosures the gentleman himself has filed in regards to his 
campaign expenditures.
  That is not the issue we are here for today. The issue that we are 
dealing with here today are taxpayers' rights. My colleagues, the 
burden on the taxpayers is the heaviest it has been since World War II. 
There are a lot of working men and women out there who deserve to have 
rights when they deal with the government.
  There are a lot of new people in this new generation, I had a small 
class of them in my office the other day, young people who, for the 
first time, have taken summer jobs, and they are asking me what do 
these taxes go for.
  I urge the gentleman to withdraw his amendment. Do not put this 
amendment forward. Put the energy where it needs to be, and that is 
with the taxpayers of this country.
  Mr. COYNE. Mr. Speaker, may I inquire as to the time remaining on 
each side?
  The SPEAKER pro tempore (Mr. LaHood). The gentleman from Pennsylvania 
(Mr. Coyne) has 8\1/2\ minutes remaining, and the gentleman from New 
York (Mr. Houghton) has 2 minutes remaining.
  Mr. COYNE. Mr. Speaker, I yield 1 minute to the gentleman from New 
Jersey (Mr. Holt).
  Mr. HOLT. Mr. Speaker, I thank the gentleman for yielding me this 
time.
  What we are talking about with the amendment here is getting at the 
heart of our democracy, of our form of government. Of course we are 
interested in taxpayer rights, and I support the underlying bill, but 
the Doggett amendment should be in order.
  We are talking about transparency. The 527 organizations seek to 
influence elections under the cloak of secrecy. And I can tell my 
colleagues, Mr. Speaker, that we have not seen the worst. The worst is 
yet to come.
  I hope that this House will see fit to adopt the Doggett amendment.
  Mr. DOGGETT. Mr. Speaker, will the gentleman yield?
  Mr. HOLT. I yield to the gentleman from Texas.
  Mr. DOGGETT. The gentleman is aware that with this measure we are 
asking the 527s to do the same thing that trial lawyers and labor 
unions, myself, yourself, and every candidate already does. That is all 
this bill does; is that correct?
  Mr. HOLT. That is absolutely correct.
  Mr. DOGGETT. So the last speaker was totally out of order in his 
suggestion that we were avoiding taxpayer rights, because what we are 
involved with is giving all American taxpayers a new right, the right 
to know what these phony organizations do that taxpayers are forced to 
subsidize--where they get their money, just as they already can learn 
about the gentleman, myself, or any other candidate for federal office.
  Mr. HOLT. The gentleman is correct.

[[Page 5249]]


  Mr. COYNE. Mr. Speaker, I yield 2 minutes to the gentleman from 
Washington (Mr. McDermott).
  Mr. McDERMOTT. Mr. Speaker, I watched the distinguished Member from 
Colorado and I saw he was lathered up here, and I was really beginning 
to be fearful for his mental health, watching him go on. He did not 
seem to understand what political contributions have to do with the Tax 
Code.
  Now, I want to explain something to him. Most Members who get elected 
have to raise a lot of money. A lot of money has to be raised, and they 
get it from all these corporations who want something to happen in 
these hallowed halls. They do not give that money for no reason at all. 
If they cannot get it from the Member, then they cannot get their 
message across. So they form up these 527 organizations. They have 
unlimited amounts of money. They can take money from anywhere in the 
world, and nobody will ever know where it came from.
  So if the gentleman is worried about the taxpayers of this country 
and he is not worried about what it is that changes the tax structure 
and who gets the breaks around here, the gentleman ought to go down to 
K Street and take a little look around. Those offices down there are 
paid for by the same people who have the 527 organizations who want the 
tax structure to work for them.
  And if the gentleman is worried about taxpayers, he ought to worry 
about what happens when these organizations can pour unlimited money 
into the airwaves to assault the Congress with these ads, and the 
public, about the way things are going.
  Now, everybody says there is this terrible problem with all this 
money in politics. And, as a matter of fact, I read here what Fred 
Werthheimer, who used to be the head of Common Cause said. ``We have an 
elected official with power and influence and the ability to do favors 
for undisclosed donors.'' Undisclosed donors.
  Everybody says they want an open book. Then they ought to vote for 
the amendment of the gentleman from Texas (Mr. Doggett).
  Mr. COYNE. Mr. Speaker, I yield 4 minutes to the gentleman from Texas 
(Mr. Doggett).
  Mr. DOGGETT. Mr. Speaker, I thank the gentleman for yielding me this 
time.
  Mr. Speaker, being, myself, a cosponsor of this Taxpayer Bill of 
Rights, I like the bill we have, but I believe we could make it much 
better with the amendment that I sought to offer. And so does the Joint 
Committee on Taxation, which happens to be chaired by a Republican 
Member, the chairman of the House Committee on Ways and Means. That 
Joint Committee, this January, called for disclosure of these 527 
organizations. And what has the House Committee on Ways and Means or 
this House as a whole done about it until now? Absolutely nothing. 
Until I offered this amendment in the committee, once again, 
Republicans were going to sit on their hands to oppose reform.
  I just want the American people to know that when they turn on their 
television set and they begin seeing one attack ad after another, 
probably from both sides, spewing out hate and misrepresenting someone, 
that today it was the House Republican leadership that blessed that 
kind of conduct, because they have denied us an opportunity to at least 
learn, when the attack ads hit the airwaves, who the attackers are.

                              {time}  1515

  As to the phoney claim made today that there is a need to find out 
more about this or that other organization, all we are trying to do is 
to apply the same standards to these 527 organizations that already 
apply to every Member of Congress, Republican and Democrat, with 
reference to their individual campaigns.
  I think that the American taxpayers who are subsidizing these 
organizations, American taxpayers who are filling out their own tax 
forms right now, should know that these 527 organizations usually get 
away tax free. They are subsidized by the hard-working men and women of 
America. And one of these groups is called ``Shape the Debate.''
  My colleagues can pull up that Web page right now, and they will see 
an advertisement on it to promote more hate ads. It calls for the 
giving of unlimited amounts of contributions. It says they can be from 
any source. And I might note that that source, while it can be a 
corporate treasury written right out of the corporate treasury, it 
could also be China or Iraq or Cuba or any other country because it is 
all hidden money.
  Just focusing on this as one example, which any American can pull up 
on the World Wide Web right now, you will find an effort to solicit 
just that kind of money, unlimited amounts of money that can come 
directly from a corporate treasury. And what do they go on to promise 
those who give? Well, these contributions, they tell us, ``are not 
reported to the Federal Election Commission or any State agency, and 
they do not count against contribution limits.'' The whole idea is 
nobody will know.
  This Republican Party has become so wed to secret money funding. 
Within the last week we have heard reports of a million-dollar 
contribution, a million dollars of undisclosed money from one source we 
have heard. They can spend it on a townhouse. They can spend it on a 
truck. They can spend it on sky boxes. Or they can spend it on hate 
ads. And that is what these 527 organizations do, they spew out hate.
  And they want to be able to continue to operate under some pleasant-
sounding name like ``Americans for Better Government,'' when, in fact, 
the money that they are using is from some special-interest group that 
wants to control the agenda of Congress.
  Let me give my colleagues another example of the kind of organization 
that Republicans are protecting. Many of us have heard from our seniors 
that they ought not to be having to pay twice as much as the most 
favored customers of pharmaceutical companies on purchases of their 
prescription drugs. And so now we have some group out there called 
``Citizens for Better Medicare.'' It is a 527 organization just like 
``Shape the Debate.''
  ``Citizens for Better Medicare'' can go around and attack all of us 
who want to end the price discrimination against our seniors on 
prescription drugs and claim they are on the side of the seniors. And 
who is funding that organization? Well, we will never know from the 
IRS. We will never know from the disclosure reports like I and every 
other Member of Congress must file. But what we have learned, in fact, 
is it is the pharmaceutical companies themselves fighting to protect 
the discrimination they want to continue against our seniors.
  Mr. COYNE. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, this is a very important and appropriate follow-up, the 
legislation that we are discussing here today, of the oversight 
subcommittee's work in the early 1990s under the leadership of 
Congressman Jake Pickle. The work that the gentleman from New York (Mr. 
Houghton) has done on this legislation and other members of the 
subcommittee, I think, warrants us voting for this in overwhelming 
proportions, and I hope that it passes. It is a good piece of 
legislation.
  Mr. Speaker, I yield back the balance of my time.
  Mr. HOUGHTON. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I thank the gentleman from Pennsylvania (Mr. Coyne) for 
his comments.
  I am really disappointed that this thing has gone down into sort of 
the political pits where one party is accusing the other party. That 
was not the essence of what we were trying to do. We were trying do 
this on a bipartisan basis, the gentleman from Pennsylvania (Mr. 
Coyne), myself, the gentleman from Texas (Mr. Archer), and the 
gentleman from New York (Mr. Rangel). That was the essence of it.
  Every member of the Committee on Ways and Means has a bill he or she 
would like to add to this. But I have always felt, particularly now, we 
owe it to the taxpayers of this country to approve the taxpayer rights 
package and

[[Page 5250]]

save any campaign finance debate for another forum.
  I really feel this, and I feel it not only as a Republican but also 
as a Member of this Chamber and really in a bipartisan mode. That is 
the important thing that we do now.
  Mr. PELOSI. Mr. Speaker, I support Representative Doggett's proposal 
to require political organizations operating under Section 527 of the 
Tax Code to file publicly-disclosed reports with the IRS that include 
the names of contributors and expenditures. These Section 527 political 
operations have gained too much political influence and can swing 
elections without any public monitoring or oversight. I am disappointed 
the House Republican leadership did not allow this amendment to be 
offered today on the House floor.
  Recently, the Republican led House Ways and Means Committee voted 21 
to 15 on party lines to defeat Representative Lloyd Doggett's 
initiative to close this existing loophole in U.S. campaign finance 
disclosure laws that is enabling an expanding number of organizations 
to channel tens of millions of dollars into political campaigns. While 
Doggett's initiative would not impose any limits on use of funds, it 
would require greater disclosure to illuminate the motivation and 
sponsor of political attacks and help the implied targets of such 
attacks identify their attackers.
  At present, political organizations operating under Section 527 can 
operate without disclosing who they are and collect unlimited 
contributions without paying tax on the funds. As long as their 
activities are focused on ``issues,'' as opposed to specific 
candidates, they are exempt from the reporting requirements of federal 
election laws. Representative Dogget's proposal mirrors the filing and 
disclosure rules that Federal political parties and campaign committees 
must follow under the Federal election laws administered by the Federal 
Election Commission [FEC], and mirrors the existing Internal Revenue 
Code penalties on tax-exempt organization that fail to file and fail to 
publically disemminate reports.
  We must reform our tax laws and political campaign laws to ensure 
that money does not destroy our democracy. I support Representative 
Doggett's proposal and am disappointed the House Republican leadership 
prevented us from debating this issue of critical importance to our 
democracy.
  Mr. WATTS of Oklahoma. Mr. Speaker, during this dreaded week of 
headaches and frustration for the American taxpayer who has just 
finished or is still trying to file their income tax forms to the IRS, 
I rise today in strong and enthusiastic support of H.R. 4163--The 
Taxpayer Bill of Rights.
  A common theme that we have pursued since attaining the majority in 
Congress has been to make government smarter, simpler, and fairer in 
its treatment of our citizens. We should never forget that we are here 
to serve the people, and not the other way around.
  In addition to our continuing efforts to explore ways to make the 
income tax a fairer and more equitable system, this Republican-led 
Congress has been working hard to make the Internal Revenue Service 
more responsive to the American taxpayer. It is essential, Mr. Speaker, 
that we continue to ensure that the IRS evolves into a responsive 
service organization for the 21st century, providing better service to 
the American taxpayer while ensuring that the IRS meets the highest 
standards for professionalism, accountability, and efficiency. H.R. 
4163 is one more step on the road to reform that began just a few years 
ago when we enacted the IRS Reform and Restructuring Act in 1998.
  Today's bill, the Taxpayer Bill of Rights, builds on this success by 
further simplifying the income tax filing and IRS appeal process, 
providing even more rights and protections to the American taxpayer, 
all while holding the IRS accountable for its actions.
  For example, the issue of privacy in this age of computerization and 
inter-connectivity via the internet, is of increasing concern to many 
Americans today. This bill places additional protections in place to 
prevent unauthorized access to tax return information by non-IRS 
organizations. In fact, even IRS employees would need a supervisor's 
determination that sufficient grounds warrant inspection of a tax 
return before they would be allowed authorization to review this 
information.
  An additional essential reform to restore fairness to the income tax 
system is the provision to allow the IRS to eliminate interest on past-
due taxes for cases when the IRS makes a mistake or causes an 
unreasonable delay, as well as cases in which the taxpayer relies on 
erroneous written statements from the IRS. Mr. Speaker, it's past time 
that we stop holding the American taxpayer hostage to IRS errors and 
bureaucracy. This bill goes a long way to restoring common sense and 
reasonableness to the operation of this agency.
  Once again, this bill is just one more step in our hard-fought 
efforts to try to bring common sense back to our government, and I 
encourage my colleagues to join me in strong support of H.R. 4163, the 
Taxpayer Bill of Rights.
  Mr. EWING. Mr. Speaker, on April 15, the citizens of this country 
will once again face the annual task of paying their taxes. For many 
Americans preparing their tax return has become a daunting endeavor. 
Under the current tax system there are more than 700 different tax 
forms and over 17,000 pages of rules and regulations. The system has 
become so complex that nearly 60% of all taxpayers seek assistance when 
filing their returns, but the tax system has become so confusing that 
even these professional tax preparers have trouble properly calculating 
returns. In a survey conducted by Money magazine in 1997, 46 
professional tax preparers were asked to calculate a hypothetical 
family's tax return, they received 46 different answers.
  The problem does not end there. According to a report by GAO during 
the 1999 tax filing season the IRS committed 9.8 million errors. Who 
winds up paying for these errors? Ordinary citizens, even when the IRS 
is at fault. The IRS operates under a dual standard. It is quick to 
penalize individuals for mistakes, even those to which it contributes, 
but is very slow and unrewarding when it is at fault. The time has come 
to level the playing field.
  The IRS Restructuring and Reform Act of 1998 attempted to resolve 
some of these problems by reforming the IRS and providing 74 new 
taxpayer rights and protections. While the reforms and rights and 
protections included in that bill have generally been successful they 
were merely the first in a series of steps toward truly reforming the 
IRS. The Taxpayer Bill of Rights of 2000 builds upon the success of 
that bill and carries the attempt to reform the IRS another step 
forward.
  First and foremost the bill reforms penalties and interest. It 
repeals the failure to pay penalty for taxpayers who enter into 
installment agreements with the IRS, and allows for abatement of 
interest if a gross injustice would otherwise result, in cases 
attributable to any unreasonable IRS error or delay, or instances of 
error where a taxpayer has relied on written advice from the IRS.
  The bill also allows taxpayers to stop the running of interest by 
voluntarily depositing amounts in a ``dispute reserve account,'' 
similar to an escrow account, that would stop the running of interest 
on amounts in dispute and allow taxpayers to earn interest on that 
amount if they prevail.
  Additionally, it reduces the compliance burden by raising the 
threshold at which taxpayers would be liable for interest for 
underpaying estimated taxes from $1,000 to $2,000 and simplifies the 
calculation of interest on underpayments by providing one interest rate 
per underpayment period.
  The second main feature of the Taxpayer Bill of Rights of 2000 is 
that it strengthens taxpayer privacy. It accomplishes this by 
stengthening safeguards against unauthorized disclosure of federal 
income tax return information by States and State contractors as well 
as prohibiting anyone, banks and lenders for instance, from asking or 
coercing a taxpayer to sign a consent to disclose their tax information 
unless the form is dated and it is clear who will be receiving the 
information.
  The bill also contains a provision that tightens restrictions on 
``browsing'' of taxpayer information by IRS employees. The IRS is 
required to notify taxpayers after the Treasury Inspector General for 
Tax Administration determines that a taxpayer's return or return 
information has been disclosed or inspected without authorization.
  Finally this bill levels the field between the IRS and the Taxpayer. 
It accomplishes this first by excluding interest paid by the IRS from 
the income of individual taxpayers. Under current law, taxpayers cannot 
deduct interest that they pay to the IRS, but they have to pay taxes on 
any interest payment they receive from the IRS.
  Secondly, it provides access to the working law of the IRS. All 
final, written legal interpretations issued to IRS employees that 
affect a member of the public are made publicly available. If taxpayers 
are expected to comply with an IRS interpretation of the law, the 
interpretation should be available. Currently, taxpayers have no way of 
determining whether the IRS applying the tax laws evenly across the 
U.S. This will permit taxpayers to determine what is the appropriate 
legal analysis applicable to their facts and circumstances.
  As the complexity of the tax code increases, the need to pretect 
taxpayers has also increased. We must be diligent and ensure Americans 
receive the protection they deserve. This bill takes the steps 
necessary to endure that taxpayers are treated fairly and the 
information they disclose is protected. It

[[Page 5251]]

extends the reforms began in 1998 by reigning in and finally putting 
the taxpayer on an equal footing with the IRS.
  Mr. HOUGHTON. Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore (Mr. LaHood). The question is on the motion 
offered by the gentleman from New York (Mr. Houghton) that the House 
suspend the rules and pass the bill, H.R. 4163, as amended.
  The question was taken.
  Mr. HOUGHTON. Mr. Speaker, on that I demand the yeas and nays.
  The yeas and nays were ordered.
  The SPEAKER pro tempore. Pursuant to clause 8 of rule XX and the 
Chair's prior announcement, further proceedings on this motion will be 
postponed.

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