On the recordNovember 5, 1997
But before I close, there is one person here who deserves very special recognition, and that is Bob Brockamp of Prescott, AZ, who is the personification of an IRS victim. He and his family have suffered an injustice that no one should endure. In 1994, 93-year-old grandfather Stanley McGill mistakenly sent a $7,000 check to the IRS. Unfortunately, by the time Bob and his family caught the error and tried to get their money back, the 3-year statute of limitations on refunds had expired, and even though the IRS admitted that Bob's grandfather owed only $700, not $7,000, they would not refund the balance of the money. Mr. McGill was senile and had made the same mistake before by adding extra zeros to checks mistakenly and overpaying his bills by thousands of dollars. But in these instances where his local hospital and pharmacy were overpaid, they sent the money back. The IRS would not. Bob's family fought the IRS for 8 years all the way to the U.S. Supreme Court. A 3-year statute of limitations prevented the IRS from returning the money that was not theirs in the first place said the Court. And while it is too late to help Bob and his family, the bill that we vote on today allows the IRS finally to waive the statute of limitations on refunds for the sick and the disabled, ensuring that no other American will have to go through what the Brockamp family went through.
Source
govinfo.gov




