[Congressional Record (Bound Edition), Volume 148 (2002), Part 3]
[Extensions of Remarks]
[Pages 4278-4279]
[From the U.S. Government Publishing Office, www.gpo.gov]




         TAXPAYER PROTECTION AND IRS ACCOUNTABILITY ACT OF 2002

                                 ______
                                 

                               speech of

                           HON. DENNIS MOORE

                               of kansas

                    in the house of representatives

                         Tuesday, April 9, 2002

  Mr. MOORE. Madam Speaker, I rise today to explain my reluctant vote 
against H.R. 3991, the Taxpayer Protection and IRS Accountability Act.
  I am pleased that the House proposes to make several reasonable 
adjustments to the tax code on the eve of the April 15 tax return 
filing deadline. During my time in Congress, I have supported tax 
relief in all its forms, including reductions in income taxes, estate 
taxes and the marriage tax penalty, as well as common sense reforms 
that simplify the federal income tax code for all tax-paying Americans.
  I strongly support the provisions of this bill that would waive 
penalties that taxpayers are forced to pay for first-time, 
unintentional errors on their tax returns. H.R. 3991 permits the IRS to 
waive penalties for such errors committed by a taxpayer with a good 
history of tax compliance. This provision enjoys widespread bipartisan 
support, and is long overdue.
  Further, I support the provision in this legislation that will reduce 
interest and penalties that taxpayers must pay due to IRS errors. Under 
H.R. 3991, all taxpayers will have 21

[[Page 4279]]

days to return an erroneous refund before the government can begin to 
charge interest.
  Additionally, I am pleased that this measure would extend to April 30 
the due date for electronic filing and paying individual income taxes.
  While I support the provisions in H.R. 3991 that would simplify the 
tax code for individuals and small businesses in the Third District of 
Kansas, I am frustrated that this bill includes language that would 
exempt from federal reporting requirements ``527'' political groups 
that currently are required to comply with state and local election 
reporting laws that are ``substantially similar'' to the federal rules.
  I have significant reservations about voting for a bill that could 
partially reverse the recent success of campaign finance reform 
legislation. Simply, the provision that the Ways and Means chairman 
added during committee consideration of this measure goes too far. This 
language would allow special interest groups to avoid federal election 
laws by organizing at the state and local levels.
  While I fully expected opponents of campaign finance reform to 
attempt to undermine the legislation that President Bush signed into 
law on March 27, I am surprised and extremely disappointed that 
supporters of the campaign finance status quo have attached this anti-
reform language to an otherwise non-controversial taxpayer rights bill 
that I want to support. Consequently, I intend to vote against this 
legislation. I hope reformers in the other body will block any 
congressional attempts to rollback reasonable reporting requirements 
that will shine the light of day on special interest money in the 
political system.
  Madam Speaker, the American people share a widely held belief that 
special interests and the very wealthiest campaign contributors wield 
too much influence in our government. This belief is corrosive to 
citizen participation in our democracy. The recent passage of the most 
significant campaign finance reform legislation in thirty years, which 
will ban soft money and limit issue ads, should make our campaigns and 
elections more open and hopefully will counter a growing cynicism in 
our country toward politics and political candidates.
  I will continue to support simplification of the federal tax code for 
individuals and small businesses across the country. At the same time, 
however, I made a promise to my constituents that I will fight to 
reform the campaign finance system during my time in Congress, and I 
intend to keep my word by voting against this bill. I hope that the 
House will have an opportunity to consider a clean version of the 
taxpayer rights legislation. If so, I will vote for this important 
legislation. For now, I hope that my colleagues in the House will join 
me in urging the other body to oppose any attempts to exempt special 
interest 527 groups from common sense disclosure requirements.

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