III 

114TH CONGRESS 

1ST SESSION S. RES. 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. 

IN THE SENATE OF THE UNITED STATES 

MARCH 25, 2015 

Mr. RUBIO (for himself, Mrs. SHAHEEN, and Ms. AYOTTE) submitted the 

following resolution; which was referred to the Committee on Finance 

RESOLUTION 

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. 

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; 


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•SRES 112 IS 

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 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 


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•SRES 112 IS 

complicated provisions of the Internal Revenue Code of 

1986: Now, therefore, be it 

1 Resolved, That the Senate urges the Internal Revenue 

2 Service to— 

3 (1) resume printing copies of Internal Revenue 

4 Service Publication 17; and 

5 (2) provide free copies of such publication to 

6 the taxpayers of the United States. 

Æ 


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