This law would change it when it reached the tax court. In those cases where the taxpayer reached the tax court, the presumption would not be on the taxpayers to prove that they are innocent.
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A new public board, in fact, would make the hiring decision and create an independent taxpayer advocate. The current advocate, as you know, is an employee of the IRS and, as a consequence, although he has done a good job, in many ways has…
That is correct. It does create a toll-free number and powerful new incentives to move to electronic filing.
A taxpayer under this legislation, under this new law, would have the power to collect attorney's fees and to collect up to $100,000 if the IRS was held to be negligent.
It creates a public board that would for the first time have oversight of the IRS, have the power to develop a strategic plan, and make budget recommendations to the Secretary of the Treasury.
I would like to also, Mr. Chairman, take this opportunity to express my continued concern about the rather regular occurrence of alien smuggling in and through Nebraska, particularly along I-80, and I concur with the request of my…
I wish to inquire of my colleague from Washington State, Senator Gorton, chairman of the Interior Appropriations Subcommittee, on the funding status of health facility construction projects within the Indian Health Service that are in the…
I thank Senator Gorton for bringing this matter to the attention of the Senate. It is an incredible slip on the part of the IHS to have neglected to request these needed funds. It appears that in previous years the IHS seriously…
I share the interest of my colleague from Georgia in enhancing food safety not only for children but for all consumers. I note that several provisions in my colleague's amendment appear to be related to the types of research efforts that…
I just would like to make a quick response to my colleague. I noted that my colleague from Massachusetts keeps employing the name of Senator Byrd. I assume that Senator Byrd is going to have an opportunity to speak for himself on this…
We don't talk about the European bubble. More important, we don't talk about European trading and joint implementation. If Senator Byrd wants to say that, he can. This Senator wants to make it clear that I am not in favor of any sort or…
We are here today to debate a very important issue, one which will have a major impact on the future of this country. How our Nation addresses the global climate issue may prove to be one of the most important economic and environmental…
This provision would change American families with children, and it will generate more wealth. It is good for American families. We have been talking about it. In addition to the child tax credit, there are a number of us--Republicans and…
This proposal has been around--adjusting by income the part B premium has been around a long time. I know I was asked about it when I campaigned in 1988. This is not a new proposal. It has been argued. It has been vented. It has been…
You see, this is about the people's money. This is about the hard-earned money of taxpayers. The Government should be accountable to the people. Our taxpayers, our citizens should not be accountable to government. And we are living at a…
Today, I continue with my friend from Vermont; my distinguished senior Senator, Bob Kerrey; and others in our efforts to ban antipersonnel landmines. The legislation that we are introducing this morning would permanently ban new…
I rise this morning to be one of many to pay tribute to our distinguished senior Senator from South Carolina. Mr. President, I, like all of Senator Thurmond's colleagues, feel it is a privilege to serve with the distinguished Senator, the…
Expressed another way, $23 billion could fund nearly all of the Highway Trust Fund--$25.2 billion in 2002--or all of NIH-- $14.294 billion in 2002--and all of EPA--$7.398 billion in 2002. Mr. President, if we are making a mistake, we ought…