FOR IMMEDIATE RELEASE Press Release #105-285
March 31, 1998
"Tonight we have scored a victory for all American taxpayers," stated Senate Finance Committee Chairman William V. Roth, Jr. (R-DE). "This bill is a direct response to the thousands of Americans have contacted my office over the past year with their concerns about the IRS. Congress has heard you, and we are responding."
The legislation will:
Give the IRS oversight board that was created in the House bill oversight over law
enforcement and collection activities with limited 6103 authority to carry out that
responsibility.
Make the Taxpayer Advocates office independent of the Agency to ensure that
they represent the interest of the taxpayer.
Give the Commissioner the statutory authority he needs to restructure the agency.
Hold IRS employees accountable for their actions by requiring the IRS to terminate
employees who commit perjury, falsify documents, or violate the rules to retaliate
against a taxpayer.
Ensure that innocent spouses are responsible only for their own tax liability.
Suspend interest and certain penalties when the IRS does not provide appropriate
notice to a taxpayer within one year after a return is filed.
Ensure due process in collections activities.
A list of the modifications approved by the Committee is attached.