The Power to Destroy
When Senator William V. Roth Jr., the chairman of the Senate Finance Committee, initiated an oversight investigation of the Internal Revenue Service in 1996, it was the first time in two generations that the agency had been subject to serious review. The proceedings brought to light horror stories of taxpayers subjected to the IRS's unrelenting bureaucracy, stories recounted in the pages ofThe Power to Destroy. The book also discusses how these hearings led to the passage of the Internal Revenue Service Reform and Restructuring Act of 1998, which "brings greater balance to the relationship between the IRS and the taxpayer--offering tools that taxpayers can use to ensure fairness for themselves and tools the Service can use to better police and protect the integrity of its operations." But, as Senator Roth and his executive assistant admit, this can only be the beginning of continued reform.