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Description and Analysis of Proposals Relating to the Recommendations of the National Commission on Restructuring the Internal Revenue Service, S

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Description and Analysis of Proposals Relating to the Recommendations of the National Commission on Restructuring the Internal Revenue Service, S 1 [JOINT COMMITTEE PRINT] DESCRIPTION AND ANALYSIS OF PROPOSALS RELATING TO THE RECOMMENDATIONS OF THE NATIONAL COMMISSION ON RESTRUCTURING THE INTERNAL REVENUE SERVICE, S. 1096, AND H.R. 2676 AS PASSED BY THE HOUSE SCHEDULED FOR PUBLIC HEARINGS BEFORE THE SENATE COMMITTEE ON FINANCE BEGINNING ON JANUARY 28, 1998 PREPARED BY THE STAFF OF THE JOINT COMMITTEE ON TAXATION JANUARY 23, 1998 U.S. GOVERNMENT PRINTING OFFICE 45±842 WASHINGTON : 1998 JCS±1±98 JOINT COMMITTEE ON TAXATION 105TH CONGRESS, 2ND SESSION SENATE HOUSE WILLIAM V. ROTH, JR., Delaware, BILL ARCHER, Texas, Chairman Vice Chairman JOHN H. CHAFEE, Rhode Island PHILIP M. CRANE, Illinois CHARLES GRASSLEY, Iowa WILLIAM M. THOMAS, California DANIEL PATRICK MOYNIHAN, New York CHARLES B. RANGEL, New York MAX BAUCUS, Montana FORTNEY PETE STARK, California KENNETH J. KIES, Chief of Staff MARY M. SCHMITT, Deputy Chief of Staff (Law) BERNARD A. SCHMITT, Deputy Chief of Staff (Revenue Analysis) (II) C O N T E N T S Page Introduction .............................................................................. 1 Part One: Executive Branch Governance and Congres- sional Oversight ................................................................... 3 I. PRESENT LAW AND PRACTICES ............................................. 3 A. Organization of the Internal Revenue Service ..... 3 B. Appointment of the Commissioner and Chief Counsel ................................................................... 5 C. Formation and Structure of the Office of Em- ployee Plans and Exempt Organizations ............. 6 D. Congressional Oversight of the IRS and Duties of the Joint Committee on Taxation .................... 14 II. DESCRIPTION OF S. 1096 AND COMMISSION REPORT .......... 18 A. IRS Oversight Board and Appointment of the Commissioner and Chief Counsel ........................ 18 B. Employee Plans and Exempt Organizations ......... 20 C. Taxpayers Advocate ................................................ 21 D. Congressional Accountability for the IRS ............. 22 III. DESCRIPTION OF H.R. 2676 .................................................. 25 A. IRS Oversight Board ............................................... 25 B. Appointment and Duties of IRS Commissioner .... 28 C. Structure and Funding of the Employee Plans and Exempt Organizations Division .................... 29 D. Taxpayer Advocate .................................................. 29 E. Prohibition on Executive Branch Influence Over Taxpayer Audits .................................................... 31 (III) IV Page F. Congressional Accountability for the IRS ............. 32 IV. ISSUES RELATING TO EXECUTIVE BRANCH GOVERNANCE OF THE IRS ........................................................................ 35 A. Constitutional Issues .............................................. 35 1. Constitutional framework ................................ 35 2. Appointment of IRS Commissioner by the Oversight Board ............................................. 37 3. Additional Constitutional issues ..................... 44 B. Issues Relating to the Ability of the Changes in Management Structure to Improve Perform- ance of the IRS ...................................................... 46 1. Problems associated with the present IRS governance and management ........................ 46 2. Functions of the IRS and measures of per- formance .......................................................... 49 3. Duties of the Oversight Board ......................... 50 4. Qualifications of Board members and com- position of the Board ...................................... 54 5. Conflicts of interest of Board members .......... 55 6. Ability to affect all levels of IRS activities ..... 56 7. Effect of the Board on public perception of the IRS ............................................................ 57 8. Resources available to the Board and the IRS ................................................................... 57 9. Qualifications of IRS Commissioner ............... 58 10. Issues relating to the Office of the Chief Counsel ............................................................ 59 11. Tax simplification ........................................... 60 C. Issues Relating to the Conduct of Business by the Oversight Board .............................................. 60 1. Rules for the conduct of business .................... 61 2. Application of Freedom of Information Act, Sunshine Act, and Federal Advisory Com- mittee Act ........................................................ 62 D. Issues Relating to the Structure and Funding of the Employee Plans and Exempt Organiza- tions Divisions ....................................................... 64 V. ISSUES RELATING TO CONGRESSIONAL ACCOUNTABILITY FOR THE IRS ...................................................................... 70 A. Congressional Oversight ......................................... 70 B. Tax Law Complexity ............................................... 71 Part Two: Electronic Filing .................................................. 76 V Page A. Electronic Filing of Tax and Return Information . 76 B. Extension of Time to File for Electronic Filers ..... 77 C. Paperless Electronic Filing ..................................... 78 D. Regulation of Preparers .......................................... 80 E. Paperless Payment .................................................. 80 F. Return-Free Tax System ......................................... 81 G. Access to Account Information ............................... 81 Part Three: Taxpayer Protections and Rights ................. 83 I. PROVISIONS OF S. 1096 ........................................................ 83 A. Expansion of Authority to Issue Taxpayer Assist- ance Orders ............................................................ 83 B. Expansion of Authority to Award Costs and Cer- tain Fees ................................................................. 83 C. Civil Damages for Negligence in Collection Ac- tions ........................................................................ 84 D. Disclosure of Criteria for Examination Selection . 85 E. Archive of Records of the IRS ................................ 85 F. Study of Confidentiality of Tax Reform Informa- tion .......................................................................... 88 G. Freedom of Information .......................................... 88 H. Offers-in-Compromise ............................................. 90 I. Elimination of Interest Differential on Overlap- ping Periods of Interest on Income Tax Over- payments and Underpayments ............................. 91 J. Elimination of Application of Failure to Pay Pen- alty During Period of Installment Agreement .... 92 K. Safe Harbor for Qualification for Installment Agreement .............................................................. 93 L. Payment of Taxes .................................................... 93 M. Low-Income Taxpayer Clinics ............................... 94 N. Jurisdiction of the Tax Court ................................. 95 VI Page O. Cataloging Complaints ........................................... 95 P. Procedures Involving Taxpayer Interviews ........... 95 Q. Explanation of Joint and Several Liability ........... 96 R. Procedures Relating to Extensions of Statute of Limitations by Agreement .................................... 97 S. Studies ...................................................................... 97 1. Study of penalty administration ..................... 97 2. Study of treatment of all taxpayers as sepa- rate filing units ............................................... 98 3. Study of burden of proof .................................. 98 II. PROVISIONS OF H.R. 2676 .................................................... 101 A. Burden of Proof ....................................................... 101 B. Proceedings by Taxpayers ...................................... 104 1. Expansion of authority to award costs and certain fees ...................................................... 104 2. Civil damages for negligence in collection ac- tion ................................................................... 105 3. Increase in size of cases permitted on small case calendar .................................................. 105 C. Relief for Innocent Spouses and Persons With Disabilities ............................................................. 106 1. Innocent spouse relief ...................................... 106 2. Suspension of statute of limitations on filing refund claims during periods of disability .... 107 D. Provisions Relating to Interest .............................. 108 1. Elimination of interest differential on over- lapping periods of interest on income tax overpayments and underpayments ............... 108 2. Increase in overpayment rate payable to tax- payers other than corporations ..................... 110 E. Protections for Taxpayers Subject to Audit or Collection ................................................................ 110 1. Privilege of confidentiality extended to tax- payer's dealings with non-attorneys author- ized to practice before the IRS ...................... 110 2. Expansion of authority to issue Taxpayer As- sistance Orders ............................................... 111 3. Limitation on financial audit techniques ....... 112 4. Limitation on authority to require production of computer source code ................................. 112 VII Page 5. Procedures relating to extensions of statute of limitations
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