I appreciate the way that he, too, has embraced the spirit as well as the letter of the '98 law. Tomorrow, the new Taxpayer Advocate will testify before our committee on the complexity of the individual income tax, as we begin to look at what can be done to make it simpler for Americans everywhere. I will be interested in your thoughts regarding the Taxpayer Advocate and what we can do to make that position even more meaningful in meeting the needs of taxpayers. Likewise, I want to hear your views concerning the newly created office of Treasury Inspector General for Tax Administration. It is extremely important to have an independent auditor and investigator to keep an eye on the IRS and ensure that the law is being followed.
Independence is the key.
And we want to be sure that that is what we are getting with the new organization in this area. The bill included numerous provisions relating to interest and penalties to prevent taxpayers from being buried in debt to the extent that they cannot pay their tax liability. While more needs to be done in this area, the bill required Joint Tax and Treasury to each conduct studies on the administration of penalties and interest. I look forward to receiving the report in July and hope to pursue legislation to ensure that unfair penalties and interest are eliminated. These, I realize, Commissioner Rossotti, represent a full plate.