IRS Oversight While Eliminating Spending (OWES) Act of 2016
Floor Speech
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Mr. SMITH of Missouri. Mr. Speaker, pursuant to House Resolution 687, I call up the bill (H.R. 4885) to require that user fees collected by the Internal Revenue Service be deposited into the general fund of the Treasury, and ask for its immediate consideration.
The Clerk read the title of the bill.
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Mr. SMITH of Missouri. 4885, currently under consideration.
The IRS OWES Act is about protecting the American taxpayer, those who elected us to represent them, from an IRS proven incapable of best serving their interests.
President Thomas Jefferson said: ``When the people fear the government, there is tyranny. When the government fears the people, there is liberty.''
Right now, the people of Missouri's Eighth District fear the IRS. They fear an unjust audit, political or religious targeting, and, most recently, they fear spending an average of 8 hours to complete their tax returns. That is simply not right.
This bill is about liberating the folks of Missouri, along with all Americans, from the IRS. It is about making the IRS beholden to them and not the other way around. And it is about exerting our Article I authority of the power of the purse of Congress, making sure that unelected bureaucrats are not spending taxpayer money improperly and unwisely.
A Democrat Congressman from the State of Missouri once said: ``I come from a State that raises corn and cotton, cockleburs, and Democrats. And frothy eloquence neither convinces, nor satisfies me. I'm from Missouri; you've got to show me.''
The IRS has not shown this body, they have not proven to the Missourians whom I represent, and they have not proven to the American people that they are responsible stewards of user fees. Through user fees, the IRS collects almost $500 million. It is nothing but a slush fund.
Mr. Speaker, that is why we filed the IRS OWES Act. It provides Congress and the American public with greater oversight in how the IRS is spending valuable taxpayer resources.
As is, the IRS collects various user fees that sit in an account where they can spend the money without Congressional approval. In the past, the IRS dedicated significant amounts of its collected user fees to improving the services provided to taxpayers who need assistance.
The IRS in the past few years has turned these fees into a slush fund, diverting this money away from serving the taxpayer and, instead, putting it towards whatever they want--in particular, the implementation of ObamaCare mandates, something Congress has specifically withheld funding for.
In 2014, the IRS allocated $183 million in user fees to serving the needs of taxpayers. That is 44 percent of the entire slush fund. Yet, in 2015, the IRS allocated a mere $49 million in user fees to help taxpayers. That is 10 percent. So in one year, they went from 44 percent of serving taxpayers to 10 percent in serving taxpayers, at their own discretion.
Just yesterday I asked the IRS Commissioner in a hearing whether it was Congress or the IRS that cut funding for taxpayer customer service. Here were my questions and his answers:
``In 2014, you appropriated $183 million for taxpayer assistance; is that correct?''
The Commissioner said: ``Yes.''
I then followed up: ``In 2015, you appropriated $49 million for taxpayer assistance; is that correct?''
The Commissioner said: ``That is correct.''
I then followed up: ``So it was your decision to cut taxpayer assistance by $130 million; is that correct?''
The Commissioner of the IRS said: ``Yes.''
Instead of using those resources to grow taxpayer services, reduce wait times, and improve the public's interactions with the IRS, they are dedicating close to $200 million on technology to help implement and track the ObamaCare mandates. It is no wonder that last year the Commissioner of the IRS would call the level of taxpayer services abysmal. That is simply unacceptable.
The pattern here is alarming. When the IRS has discretion, the agency uses that discretion in ways that harm Americans. It is the duty of the IRS to work for the taxpayers, not against them.
I encourage my colleagues to do the citizens they represent a favor and support the IRS OWES Act.
I would like to respond to the gentleman's prior comments.
As a matter of fact, since fiscal year 2013, in budget sequestration, Congress has either maintained or increased funding for taxpayer services each and every year--never cutting it one time. Any cuts to taxpayer services have come at the clear discretion of the IRS Commissioner.
Yesterday, in committee, the IRS Commissioner said that it was his discretion to cut taxpayer services. In fact, in the last year, they cut $134 million. In the last 4 years, Congress has not cut $1 in taxpayer services; so let's get the record straight while we are on the House floor.
I yield 2 minutes to the gentlewoman from Kansas (Ms. Jenkins), a member of the Ways and Means Committee and the vice chair of the Conference.
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Mr. SMITH of Missouri. Mr. Speaker, the question that we have before us is: Did we appropriate adequate funding for taxpayer services?
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Mr. SMITH of Missouri. Mr. Speaker, the law of the land is Article I of the Constitution. Congress has the power of the purse to appropriate funds, and Congress appropriated the funds in 2016, but the IRS is not following that appropriately. This is wrong.
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Mr. SMITH of Missouri. Mr. Speaker, what I am talking about is that Congress appropriated the necessary resources. The gentleman is talking about there being over $11 billion to the IRS, and they cannot appropriate the funds correctly.
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Mr. SMITH of Missouri. Mr. Speaker,
The IRS has not shown this body, they have not shown the Missourians that I represent, and they have not shown all of the American taxpayers that they have been good stewards of user fees. They have a slush fund of nearly $500 million. This body, over a course since fiscal year 2013, has not cut $1; not $1 has this body cut in assistance to taxpayer services to the IRS.
The Commissioner yesterday testified before the Committee on Ways and Means and said that he is the one who cut $134 million last year alone in taxpayer services. The government is supposed to help serve the people. The people are not supposed to serve the government.
Mr. Speaker, there should not be one agency that is independent of Congress. Agencies were created by Congress. They should be funded by Congress. And no agency should have a $500 million slush fund that they can decide to spend the money any way that they want. This is not an uncommon practice for us to require agencies, when they collect user fees, to have congressional oversight and to be subject to appropriations. We are just trying to make sure that the IRS is held accountable, like numerous other agencies.
Mr. Speaker, I ask the body to support this great piece of legislation.
I yield back the balance of my time.
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