I
103D CONGRESS
1ST SESSION
H. R. 917
To amend the Internal Revenue Code of 1986 to require an investigation
of Internal Revenue Service abuse of taxpayers’ rights, to safeguard
taxpayer rights, to monitor the effectiveness of the Internal Revenue
Service’s program for the prevention of taxpayer abuse, and for other
purposes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 16, 1993
Mr. TRAFICANT introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to require
an investigation of Internal Revenue Service abuse of
taxpayers’ rights, to safeguard taxpayer rights, to mon-
itor the effectiveness of the Internal Revenue Service’s
program for the prevention of taxpayer abuse, and for
other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. INVESTIGATION OF INTERNAL REVENUE SERV-
ICE ABUSE OF TAXPAYERS’ RIGHTS.
(a) FINDINGS.—The Congress hereby finds that—
(1) although generally IRS employees perform
their duties in a competent and professional manner,
many instances have been reported concerning IRS
abuse of taxpayers’ rights, including the improper
targeting of taxpayers or groups of taxpayers for
political purposes;
(2) there is a need to enable the public to scru-
tinize the activities of the IRS and to ensure that
the IRS is subject to public accountability;
(3) there is a need to improve the oversight of
the IRS;
(4) there is a need for procedures by which
Congress can obtain necessary information to effec-
tively perform its oversight role on behalf of the
public; and
(5) there currently exists no effective reporting
or monitoring mechanism to assist Congress in safe-
guarding taxpayer rights.
(b) PURPOSE.—It is the purpose of this Act to im-
prove oversight by the Congress of the IRS, to safeguard
taxpayer rights, to discourage abuse of taxpayer rights,
to encourage reporting of taxpayer abuse, to uncover past
instances of such abuse so that they do not occur in the
future, and to provide independent monitoring of IRS ac-
tions taken to prevent taxpayer abuse.
(c) REPORTING RESPONSIBILITIES
OF INTERNAL
REVENUE SERVICE.—
(1) ANNUAL REPORTS.—During each calendar
year beginning after the date of the enactment of
this Act, the Secretary of the Treasury shall submit
to the Congress a compliance report on—
(A) the nature of its program to prevent
abuses of taxpayers’ rights by the Internal Rev-
enue Service, and to comply with the Taxpayer
Bill of Rights,
(B) the implementation of such program,
(C) the effectiveness of such program and
the evidence on the basis of which such analysis
is made, and
(D) detailed descriptions of the types of
taxpayer abuse cases that have occurred and
IRS measures instituted to correct such abuses
and prevent their recurrence.
Such report shall be submitted to the Committee on
Ways and Means of the House of Representatives
and the Committee on Finance of the Senate by Oc-
tober 1 of each year.
(d) INVESTIGATION BY GENERAL ACCOUNTING OF-
FICE.—
(1) IN GENERAL.—The Comptroller General—
(A) shall conduct a full and complete in-
vestigation of past instances in which the Inter-
nal Revenue Service has abused taxpayers’
rights, has been used for political purposes, has
improperly targeted taxpayers (or groups of
taxpayers) for investigation, has promoted over-
zealous agents on the strength of collections,
has maintained illegal dossiers on taxpayers,
has conducted investigations for political pur-
poses, has retaliated against IRS employees
who have reported IRS misconduct, or has en-
gaged in other significant misconduct; and
(B) shall provide an assessment and eval-
uation of the implementation and effectiveness
of the program of the Internal Revenue Service
to prevent such abuses from occurring in the
future.
(2) REPORT.—Not later than 1 year after the
date of the enactment of this Act, the Comptroller
General shall submit to the Oversight Subcommittee
of the Committee on Ways and Means of the House
of Representatives and the Oversight Committee of
the Committee on Finance of the Senate, a report
on the investigation conducted under paragraph (1),
together with such recommendations as he may