This view breaks the statement into its steps and names what each one does.
Mr. Speaker, Greeting · 10 wordsI thank Congressman Steube for drafting this piece of legislation.GreetingMr. Speaker, Greeting · 12 wordsI rise in support of H.R.19498, the Taxpayer Advocate Participation Act.GreetingPositioning · 35 wordsTaxpayers deserve a government that respects their rights, treats them fairly, and listens when legitimate concerns arise.When dealing with the IRS, families and small businesses should have confidence that their interests are being heard.PositioningClaims · 98 wordsIt is not uncommon, unfortunately, that when you are dealing with the IRS, Mr. Speaker, and you think you have a problem, if you go to a lawyer, that lawyer right off the top is going to maybe even charge you more money than the amount that is being disputed.For a family or small business in Wisconsin, dealing with the IRS can be intimidating.The tax code is too complicated, professional assistance can be expensive, and resolving a dispute can take considerable time.These are people who have their own businesses to run and employees to pay.Positioning · 17 wordsThat is why it matters who has a voice when the courts consider questions affecting taxpayer rights.PositioningClaims · 29 wordsA Federal tax case may begin with a dispute involving one taxpayer, but we have to remember, the court’s decision could establish a precedent affecting people across the country.Reasoning · 26 wordsThe attorneys involved have a duty to represent their clients.Broader questions about how a ruling will affect other taxpayers may not receive the appropriate attention.Claims · 94 wordsThe Taxpayer Advocate Participation Act would address the problem.This legislation would allow the National Taxpayer Advocate, with the court’s permission, to submit a friend of the court brief in Federal tax cases involving issues that broadly affect taxpayer rights.2That would give the court an additional perspective on the practical consequences of its decision.As I mentioned, to pay a private attorney to do that may be prohibitive for the taxpayer.The advocate would not become the personal attorney.This is a focused authority to address questions with consequences beyond an individual case.The ask · 5 wordsCongress should welcome that perspective.Reasoning · 59 wordsUnderstanding how a legal interpretation will affect ordinary Americans can help courts make better informed decisions and help prevent problems from spreading throughout the tax system.Taxpayer protections must have practical value when a person is dealing with the Federal Government.Giving the National Taxpayer Advocate this limited role is a sensible step towards making those protections more meaningful.Mr. Speaker, Thanks · 20 wordsI would like to, one more time, thank Congressman Steube and Chairman Smith for their leadership on this bipartisan legislation, ThanksThe ask · 8 wordsand I urge my colleagues to vote ``aye.’’