On the recordNovember 7, 1997
I believe that when we know we can get something done that will improve the operation of the IRS, we ought to do it. Again, I respectfully say, I think this sets up the basis for further action, because it gives the IRS Commissioner the kind of authority that the IRS Commissioner needs to manage the agency. It gives the IRS Commissioner authority to say this is what we think the Code is doing to the taxpayers, this is what it is costing the taxpayers to comply with the Code we have. I favor rather aggressive reform of the Code. I certainly wouldn't come to the floor and say I don't think we ought to do it until we reform the Code. There is lots more that can be done with the IRS, no doubt about it. But I don't think we are ever going to have a single piece of legislation that does it all. For gosh sakes, we just confirmed a new Commissioner and sent him over to run an agency of 115,000 people. Look at the law. The law doesn't give him the authority to manage the agency. It doesn't give him the authority to hire and fire senior people. It doesn't give him the authority to provide positive financial incentives so the agency can be run in a better fashion. It doesn't give him legal authority to move expeditiously to electronic filing.
Source
govinfo.gov




