Taxpayer First Act
Mr. Speaker, pursuant to House Resolution 831, I call up the bill (H.R. 5444) to amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes, and ask for its immediate consideration…
Mr. Speaker, pursuant to House Resolution 831, I call up the bill (H.R. 5444) to amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes, and ask for its immediate consideration in the House.
Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days within which to revise and extend their remarks and include any extraneous material on H.R. 5444, currently under consideration.
Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, today we are taking the biggest and boldest steps in 20 years, to redesign the IRS with a singular focus, taxpayer service.
This bill will redesign the IRS for the first time in two decades. It refocuses the agency to live up to its mission of putting taxpayers first. Finally, it will rein in its enforcement powers to prevent future abuse.
There are two important pieces of legislation being considered before the House today, H.R. 5444, the Taxpayer First Act; and H.R. 5445, the 21st Century IRS Act. These bipartisan bills, the product of 2 years of work by the Committee on Ways and Means, will make the IRS a truly taxpayer-first agency in a number of different ways.
First off, this bill puts an emphasis on customer service. We are requiring the IRS to submit to Congress plans to restructure the agency to improve efficiency, enhance cybersecurity, and better serve taxpayers. This will guarantee that the IRS is living up to its ``quality service'' motto, while holding the agency accountable if it fails to meet these standards.
In addition, our legislation encourages the IRS to adopt commonsense customer service features commonly seen in the private sector, such as a call-back option.
Secondly, we are overhauling the IRS' enforcement tools so families and small businesses can't have property seized without fair notice and due process. Over and over again, we have heard stories from across the country of absolutely tragic abuses of power by the IRS.
For example, we heard from Andrew Clyde, who served three combat tours in Iraq. Then he came home and opened a successful small business in Georgia, only to have the IRS unfairly seize $950,000 from him. Our legislation prevents outrageous enforcement abuses like this to protect American taxpayers from unfair seizures.
Thirdly, the Taxpayer First Act reminds the IRS they are not just an enforcement agency, they are also our tax administrator. That is why this bill changes the title of the IRS chief from Commissioner to, more accurately, Administrator.
Additionally, and this is important, Mr. Speaker, we are shifting the burden of proof back onto the IRS when examining taxpayers. This legislation establishes an Independent Office of Appeals within the agency to ensure that taxpayers receive a fair and impartial review of disputes they may have with the IRS.
It shouldn't take a Freedom of Information Act request to see what evidence the IRS is bringing against you. This legislation will require that the IRS provide you with your own case file prior to any review of your dispute with the agency. It puts taxpayers on a level playing field, which is where they deserve to be.
In the 21st Century IRS Act, we are revamping the IRS' nearly ancient technology and better positioning the agency to proactively combat cyber threats.
Right now, IRS technology is so outdated that some systems date to the 1960s, and fax machines are still used for some official communications. This bill modernizes the IRS and ensures the agency is accountable for the billions of dollars in IT that it spends each year.
Lastly, the 21st Century IRS Act enhances the agency's ability to combat identity theft tax refund fraud by strengthening the IRS' partnership with States and with cybersecurity experts.
This bill requires the IRS to practically partner with States in the private sector that effectively combat identify thieves trying to steal our refund.
I want to thank Oversight Subcommittee Chairman Lynn Jenkins and Oversight Subcommittee Ranking Member John Lewis for their tireless work on this important bill.
With the new Tax Code, it is time for a redesign of our tax agency. This bipartisan legislation truly refocuses the IRS to make it a taxpayer-first agency.
Finally, Mr. Speaker, before I turn over the floor, I would like to recognize a good friend and trusted policy adviser, and by every measure, one of the very best to ever serve the Ways and Means Committee in the House, Mr. David Stewart.
David began his congressional journey in 2000, when he came to intern for Ways and Means Committee member, Congressman Phil English. Over his career as a staffer, David became a trusted voice on policy for Speaker John Boehner, for Speaker Paul Ryan, and, 2\1/2\ years ago, for me, when he joined the Ways and Means Committee as staff director.
This past year, with David's steady leadership and immutable resolve, we were able to pass the first tax reform in a generation, which has boosted our economy and helped so many American families. David's focus has always been on making lives better for all Americans, and I stand here to today to tell him: Job well done.
David is a selfless public servant. He sacrificed so much time away from his family--his wife, Betsy, and his daughters, Grace and Poppy-- and yet he has served his nation so well.
To say David works hard is an understatement. Once, when he was asked how many hours he worked per week, David replied, simply, with, ``A lot.'' This also shows David's wit and his wry sense of humor that has always made busy days brighter.
His dedication to mastering intricate policy is unmatched, and I know, Mr. Speaker, I speak for all members and staff of the Ways and Means Committee when I say: Thank you, David, for your service to the House and the Committee on Ways and Means. You will be greatly missed around here, my friend.
House of Representatives,
Committee on Financial Services,
Washington, DC, April 12, 2018.
Hon. Kevin Brady,
Chairman, Committee on Ways and Means, Washington, DC.
Dear Chairman Brady: I am writing to you regarding H.R.
5444, the ``Taxpayer First Act''. There are certain
provisions in the legislation which fall within the Rule X
jurisdiction of the Committee on Financial Services.
In the interest of permitting your committee to proceed
expeditiously to floor consideration of this important bill,
I am willing to waive this committee's right to sequential
referral. I do so with the understanding that by waiving
consideration of the bill the Committee on Financial Services
does not waive any future jurisdictional claim over the
subject matters contained in the bill which fall within its
Rule X jurisdiction. I request that you urge the Speaker to
name members of this committee to any conference committee
which is named to consider such provisions.
Please place this letter into the committee report on H.R.
5444 and into the Congressional Record during consideration
of the measure on the House floor. Thank you for the
cooperative spirit in which you have worked regarding this
matter and others between our respective committees.
Sincerly,
Jeb Hensarling,
Chairman.
Mr. Speaker, I yield the balance of my time to the gentlewoman from Kansas (Ms. Jenkins), and I ask unanimous consent that she may control that time.