Support for the Sovereignty, Integrity, Democracy, and Economic Stability of Ukraine Act of 2014 - Motion to Proceed

Floor Speech

BREAK IN TEXT

Madam President, while I realize Members of this body are very concerned about the situation in the Ukraine today and we are focused on the crisis happening there, I wish to take a few minutes to discuss two bills I have recently introduced that deal with reforms to the Internal Revenue Service.

As the Federal agency tasked with administering the U.S. Tax Code, the IRS has extraordinary influence on the lives of Americans from all walks of life and all points of view. Citizens have the absolute right to expect the IRS to be free from political influence, with taxpayers treated fairly and enforcement carried out in an unbiased manner. Unfortunately, we have learned our expectations sometimes are very different from reality.

In early 2013 the IRS acknowledged a history of targeting politically active groups as some of these groups sought tax-exempt status. This practice first involved flagging groups concerned about government spending and debt. Ironically, the targeting came at a time when poll after poll indicated that the Federal Government's out-of-control spending and our $17 trillion debt were top concerns for all Americans, and from my experience, they are the top concerns for Nebraskans as well.

Despite these legitimate concerns and the patriotic desire of Americans to effect change in government, the IRS worked to impede these organizations from full participation in our democratic process. To do so, the IRS dragged its feet and slow-walked applications for tax-exempt status, asking questions that weren't necessary, including questions regarding political beliefs. That is why I recently introduced S. 2043, the Stop IRS Overreach Act. This bill states that the IRS shall not ask any taxpayer any question regarding their religious, political, or social beliefs. This is a pretty straightforward concept, and it is an American concept. It shouldn't matter who you are or what you believe--we should all be treated equally before the law.

Given the recent behavior of the IRS, it appears this legislation is necessary. I believe this measure should enjoy support from both parties. It is worth noting that the legislation passed the House of Representatives on a voice vote.

American taxpayers are also frustrated with the lack of responsiveness from the IRS. Every single year taxpayers and their accountants write the IRS asking for additional information regarding their taxes. Often, the response from the IRS is silence--nothing but silence.

So taxpayers wonder: Did they even get my question? Did they get my letter? Are they going to answer my question?

Silence. No answer.

The IRS currently is not required to respond to taxpayer communication. We all know, though, that the inverse is true--taxpayers are compelled to respond when the IRS requests any information. This is a double standard which is not fair.

My bill, S. 2044, would require the IRS to respond to communication from any taxpayer within 30 days of receiving such communication. This way taxpayers will at least know that the IRS is not asleep at the switch and that they have received their letter.

My bill would also make two other significant changes to the IRS: First, it would require the agency to notify a taxpayer if the agency discloses that person's information to another government entity. Current law doesn't require such disclosure. Next, the legislation would require that when the IRS begins an audit on any individual taxpayer, the audit and any tax assessed with the audit must be completed within 1 year. The window for these painstaking audits can't be open forever. The uncertainty adversely impacts families, as these audits currently can be held up for years, with the taxpayers never quite sure if the tax is going to be assessed and when it is going to be assessed.

The House approved identical legislation by a voice vote.

These two bills are straightforward. They make simple but important changes to the way the IRS operates. Making these changes will help Americans all across our country. I urge my fellow Senators on both sides of the aisle to support this legislation.

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