[Congressional Record (Bound Edition), Volume 156 (2010), Part 5]
[Extensions of Remarks]
[Page 6596]
[From the U.S. Government Publishing Office, www.gpo.gov]




        SUPPORT OF H.R. 4994 THE TAXPAYER ASSISTANCE ACT OF 2010

                                 ______
                                 

                          HON. DANNY K. DAVIS

                              of illinois

                    in the house of representatives

                       Wednesday, April 28, 2010

  Mr. DAVIS of Illinois. Madam Speaker, across the United States, April 
15th is Tax Day. As Americans file their taxes, H.R. 4994, the Taxpayer 
Assistance Act of 2010, improves taxpayer programs and protections. The 
``Tax Day'' bill has a history of broad bi-partisan support and 
continues to receive large support today.
  Most importantly for the residents of the 7th District of Illinois 
and the Nation, the Taxpayer Assistance Act of 2010 includes programs 
that benefit low-income taxpayers. For example, H.R. 4994 increases 
funding for grants to provide low-income taxpayer clinics. Even in the 
absence of a specific appropriation, the Volunteer Income Tax 
Assistance program will be available for use because the Secretary of 
Treasury could allocate up to $20 million of grant funding annually for 
the program. As recommended by the National Taxpayer Advocate, the bill 
allows IRS employees to refer people to these tax clinics as well. The 
Taxpayer Assistance Act of 2010 also improves the IRS's ability to 
inform taxpayers about the availability of the Earned Income Tax Credit 
in prior years, a tax credit that we know helps low income households. 
In the 7th Congressional District alone, over 72,000 people 
participated in this program in 2007 with a savings of over $172 
million, with most of those taxpayers earning less than $20,000 a year. 
Further, the bill makes it easier for taxpayers to settle outstanding 
payments via the offers-in-compromise program. Importantly, H.R. 4994 
contains provisions to assure the protection of taxpayers, such as 
requiring the IRS to notify taxpayers when it suspects that a 
taxpayer's identity, or a dependent's identity, has been stolen. Each 
of the bill's provisions provides timely assistance and improvements 
for taxpayers.
  The Taxpayer Assistance Act of 2010 also adapts the tax system to 
technology in several ways. By allowing the removal of cell phones from 
listed property, the bill eliminates a strict, outdated rule. The 
current rule requires individuals to keep detailed records regarding 
cell phones and similar equipment used for business purposes, imposing 
unnecessary burdens on companies and taxpayers. The IRS also will be 
given the opportunity to utilize the internet and other forms of mass 
communication to notify taxpayers of ``unclaimed'' or ``undeliverable'' 
funds.
  Overall H.R. 4994 the Taxpayer Assistance Act of 2010 continues the 
tradition of the ``Tax Day'' bill by providing needed programs, 
protection to our taxpayers, and updates to outdated rules.

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