FOR IMMEDIATE RELEASE, Contact: (202) 225-7601
July 15, 1999
No. OV-10
Congressman Amo Houghton (R-NY), Chairman, Subcommittee on Oversight of the Committee on Ways and Means, today announced that the Subcommittee will hold a hearing to review the progress of the implementation of the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (P.L. 105-206) one year after its enactment. The hearing will take place on Thursday, July 22, 1999, in the main Committee hearing room, 1100 Longworth House Office Building, beginning at 10:00 a.m.
Oral testimony at this hearing will be from invited witnesses only. Invited witnesses will include IRS Commissioner Charles O. Rossotti; Tax Policy and Administration Issues Director James R. White, U.S. General Accounting Office; and Chairman Charles A. Lacijan, Electronic Tax Administration Advisory Committee. Any individual or organization not scheduled for an oral appearance may submit a written statement for consideration by the Committee or for inclusion in the printed record of the hearing.
BACKGROUND:
The passage of the Internal Revenue Service Restructuring and Reform Act (RRA) reflected the recognition by the Congress that the IRS required major reform. The RRA established an Oversight Board within the U.S. Department of the Treasury, including a super-majority of members from the private sector, to monitor the administration, management, conduct, direction, and supervision of the execution and application of the tax laws. The RRA also mandated specific structured and management reforms including:
(1) an independent appeals function,
(2) authority to hire experts and high level managers,
(3) an independent National Taxpayer Advocate who represents the interests of taxpayers with broad authority,
(4) provisions to hold IRS employees accountable for their actions, and
(5) streamlined oversight by the Congress and the Treasury Inspector General.
Congress also took steps to ensure that taxpayers are treated fairly and that they are accorded additional rights when dealing with IRS officials. The RRA created more than 50 taxpayer rights including:
(1) providing that divorced or separated individuals are not liable for taxes as an innocent spouse or only responsible for taxes on his or her own income,
(2) shifting the burden of proof to the IRS in court proceedings,
(3) suspending interest when the IRS does not provide appropriate notice within 18 months, reducing the failure to pay penalty by one half while the taxpayer is participating in an installment agreement, and requiring management approval of non-computer generated penalties,
(4) making it easier for taxpayers to enter into installment agreements, and
(5) ensuring due process for taxpayers in collections activities.
In announcing the hearing, Chairman Houghton stated: "One year ago, the President signed into law the most significant reform of the Internal Revenue Service in its history. We intend to review the progress that the IRS has made to reform itself into a modern, efficient, customer-friendly agency and what challenges remain to be met. We also intend to review the effectiveness of taxpayer rights created by the law."
FOCUS OF THE HEARING:
The Subcommittee will review the efforts of the IRS to reorganize, modernize, and reshape itself into a service-oriented agency.
DETAILS FOR SUBMISSION OF WRITTEN COMMENTS:
Any person or organization wishing to submit a written statement for the printed record of the hearing should submit six (6) single-spaced copies of their statement, along with an IBM compatible 3.5-inch diskette in WordPerfect 5.1 format, with their name, address, and hearing date noted on a label, by the close of business, Thursday, August 5, 1999, to A.L. Singleton, Chief of Staff, Committee on Ways and Means, U.S. House of Representatives, 1102 Longworth House Office Building, Washington, D.C. 20515. If those filing written statements wish to have their statements distributed to the press and interested public at the hearing, they may deliver 200 additional copies for this purpose to the Committee office, room 1102 Longworth House Office Building, by close of business the day before the hearing.
FORMATTING REQUIREMENTS:
Each statement presented for printing to the Committee by a witness, any written statement or exhibit submitted for the printed record or any written comments in response to a request for written comments must conform to the guidelines listed below. Any statement or exhibit not in compliance with these guidelines will not be printed, but will be maintained in the Committee files for review and use by the Committee.
1. All statements and any accompanying exhibits for printing must be submitted on an IBM compatible 3.5-inch diskette in WordPerfect 5.1 format, typed in single space and may not exceed a total of 10 pages including attachments. Witnesses are advised that the Committee will rely on electronic submissions for printing the official hearing record.
2. Copies of whole documents submitted as exhibit material will not be accepted for printing. Instead, exhibit material should be referenced and quoted or paraphrased. All exhibit material not meeting these specifications will be maintained in the Committee files for review and use by the Committee.
3. A witness appearing at a public hearing, or submitting a statement for the record of a public hearing, or submitting written comments in response to a published request for comments by the Committee, must include on his statement or submission a list of all clients, persons, or organizations on whose behalf the witness appears.
4. A supplemental sheet must accompany each statement listing the name, company, address, telephone and fax numbers where the witness or the designated representative may be reached. This supplemental sheet will not be included in the printed record.
The above restrictions and limitations apply only to material being submitted for printing. Statements and exhibits or supplementary material submitted solely for distribution to the Members, the press, and the public during the course of a public hearing may be submitted in other forms.
The
Committee seeks to make its facilities accessible to persons with
disabilities. If you are in need of special accommodations, please
call 202-225-1721 or 202-226-3411 TTD/TTY in advance of the event
(four business days notice is requested). Questions with regard to
special accommodation needs in general (including availability of
Committee materials in alternative formats) may be directed to the
Committee as noted above.