[Congressional Record (Bound Edition), Volume 161 (2015), Part 3]
[Senate]
[Pages 4414-4415]
[From the U.S. Government Publishing Office, www.gpo.gov]




  SENATE RESOLUTION 112--EXPRESSING THE SENSE OF THE SENATE THAT THE 
  INTERNAL REVENUE SERVICE SHOULD PROVIDE PRINTED COPIES OF INTERNAL 
 REVENUE SERVICE PUBLICATION 17 TO TAXPAYERS IN THE UNITED STATES FREE 
                               OF CHARGE

  Mr. RUBIO (for himself, Mrs. Shaheen, and Ms. Ayotte) submitted the 
following resolution; which was referred to the Committee on Finance:

                              S. Res. 112

       Whereas each year, Internal Revenue Service Publication 17, 
     entitled ``Your Federal Income Tax'', provides individuals 
     with general instructions on how to file their taxes for the 
     previous taxable year;
       Whereas in each year prior to 2015, free printed versions 
     of Internal Revenue Service Publication 17 were made widely 
     available to taxpayers at libraries, post offices, and 
     taxpayer service offices, and even by mail at the request of 
     a taxpayer;
       Whereas in an effort to save money, the Internal Revenue 
     Service no longer disseminates a free printed version of 
     Internal Revenue Service Publication 17 as it transitions to 
     a fully electronic tax filing system, including an electronic 
     system for providing instructions on filing taxes;
       Whereas the Internal Revenue Service directs taxpayers to 
     the Internet to download an electronic version of Internal 
     Revenue Service Publication 17, even though the limited 
     availability of a printed version of this publication burdens 
     individuals who do not have access to a computer or printer 
     and individuals who struggle to navigate a computer;
       Whereas the dissemination of printed copies of Internal 
     Revenue Service Publication

[[Page 4415]]

     17 is a basic taxpayer service that the Internal Revenue 
     Service is ignoring in an effort to reduce spending;
       Whereas the Internal Revenue Service has experienced budget 
     cuts for 5 consecutive fiscal years, amounting to a reduction 
     in its budget of $1,200,000,000, or 10 percent, since fiscal 
     year 2010;
       Whereas the Internal Revenue Service should prioritize its 
     resources on areas that are critical to the ability of 
     taxpayers to file their taxes in a timely and proper manner; 
     and
       Whereas the decision of the Internal Revenue Service to 
     stop disseminating printed copies of Internal Revenue Service 
     Publication 17 adversely impacts populations that do not have 
     access to, or understand how to use, a computer, and the 
     decision unnecessarily burdens and restricts the ability of 
     taxpayers to comply with the convoluted and complicated 
     provisions of the Internal Revenue Code of 1986: Now, 
     therefore, be it
       Resolved, That the Senate urges the Internal Revenue 
     Service to--
       (1) resume printing copies of Internal Revenue Service 
     Publication 17; and
       (2) provide free copies of such publication to the 
     taxpayers of the United States.

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