Taxpayer Bill of Rights provisions of H.R. 11.

On July 28, 1992, Tax Executives Institute filed the following comments with the members of the congressional tax-writing committees on two provisions of Title V of H.R. 11, the Taxpayer Bill of Rights II. TEI's comments relate to section 5001, which would establish the Office of Taxpayer Advocate, and section 5704, which would permit the imposition of personal liability on employees of the Internal Revenue Service that commit arbitrary, capricious, and malicious actions. The Institutes comments were prepared under the aegis of its IRS Administrative Affairs Committee, whose 1991-1992 chair was Linda B. Burke of the Aluminum Company of America. The Institute previously submitted comments on other aspects of the Taxpayer Bill of Rights II. Those earlier comments were reprinted in the January-February 1992 issue of The Tax Executive.

On behalf of Tax Executives Institute, I am pleased to provide the following comments on two provisions of title V of H.R. 11, relating to taxpayer rights - section 5001, which would establish the Office of Taxpayer Advocate, and section 5704, which would permit the imposition of personal liability on employees of the Internal Revenue Service that commit arbitrary, capricious, and malicious actions. TEI has previously submitted comments on other provisions contained in Taxpayer Bill of Rights II - including the designated summons, abatement of interest, and retroactivity of regulations and statutory provisions - and, if requested, would be pleased to address other provisions. H.R. 11 was passed by the House of Representatives on July 2 and is currently being considered by the Senate. TEI urges that the two provisions not be included in the final legislation.

Background

Tax Executives Institute is the leading organization of corporate tax executives in North America. Our approximately 4,700 members work for the leading 2,000 corporations in the United States and Canada, and represent a cross-section of the business community. TEI is dedicated to the development and effective implementation of sound tax policy, to promoting the uniform and equitable enforcement of the tax laws, and to reducing the cost and burden of administration and compliance to the benefit of taxpayers and government alike. As a professional association, TEI is firmly committed to maintaining a tax system that works - one that is consistent with sound tax policy and that respects the fundamental rights of taxpayers.

It is from this perspective...