Our commission found, for the most part, that IRS employees were hardworking public servants. But with baffling management and oversight procedures and flawed computer systems, these employees are operating under stifling working conditions and are paralyzed by a monstrous tax code that has grown from a quarter inch thick when the IRS was created, to over a foot tall today. Mr. Chairman, it is important to point out that the growth of size and complexity is the product of both Republicans and Democrats and both Congress and Administrations past and present. We have written and passed the laws that create the code. Unfortunately, neither Congress or the Administration bothered to explore the effects this credit would have on the tax code and taxpayers.
Complexity is made worse by inconsistent management and oversight.
The Commission did not find a distinct pattern of corruption with IRS employees or operations. We did find a culture and atmosphere which is ripe for the kind of harassment and inappropriate audits and seizures this Committee will hear about. We found that performance measures do not encourage employees to treat taxpayers fairly and respectfully. Furthermore, the computer system makes it nearly impossible for front line employees to assist taxpayers with their problems. If a taxpayer receives an erroneous notice from IRS and calls them for help and clarification, the IRS employee must access up to nine databases to get the taxpayer the needed information.