Discussion · Senate
Mike Crapo Republican
“I want the Senate to pass this bill. It makes the IRS work better and faster for taxpayers. It helps people get their refunds quicker, improves phone and online help, and protects taxpayers' rights.”
“Mr. President, Senator Wyden, thank you. You are right, this bill is no small potatoes; it is a legacy piece of legislation that will be of massive support and strengthening to American citizens. I thank my colleague Senator Wyden from Oregon for working in a bipartisan fashion with us to draft this legislation. In fact, all of the colleagues in the Finance Committee have worked with us on this, and all of them have a piece of this legislation, as Senator Wyden has indicated, and I thank them as well. Every year millions of Americans work diligently to comply with our tax law. When they do, they deserve a tax system that is competent and responsive. Too often, however, taxpayers encounter a system that falls short of those baseline requirements. The Taxpayer Assistance and Service Act, or TAS Act, is a bipartisan response to this taxpayer frustration. It reflects what the Finance Committee has collectively learned through years of casework and oversight and proposals from both sides of the aisle. It is designed to provide taxpayers with top-quality service and ensure taxpayers’ rights are protected. For example, a taxpayer who files a return should be able to go online and know where he or she stands with the IRS. A taxpayer who calls the Agency should reach a representative promptly. A taxpayer who submits a document electronically should not lose legal rights because the Agency processes it late. These are basic expectations of tax administration. The TAS Act modernizes the IRS so that it can better meet these and other similar expectations. It expands electronic processing of returns and correspondence so filers receive their refunds faster. It also improves online accounts and callback technology and requires the IRS to provide clearer information about backlogs, wait times, refunds, and suspended returns. It also improves online accounts and callback technology and requires the IRS to provide clearer information about backlogs, wait times, refunds, and suspended returns. But modernization alone is not enough. A modernized bureaucracy can still be burdensome. To better protect taxpayer rights, the TAS Act increases access to the IRS Independent Office of Appeals and the Taxpayer Advocate Service. It modernizes U.S. Tax Court procedures. It improves review in innocent spouse cases and other disputes. It unlocks funding for low- income taxpayer clinics. And it increases accountability for unauthorized disclosures of taxpayer information. These are just a few of the examples of the 65 taxpayer-focused improvements in the TAS Act, which the Finance Committee approved by an overwhelming bipartisan vote of 26 to 1. That resounding bipartisan agreement is bolstered by support from the nonpartisan National Taxpayer Advocate and many leading tax practitioners, who agree that this bill will help the IRS administer the law more predictably and more promptly. Once again, I thank Ranking Member Wyden and the other Members of the Finance Committee for their partnership in shaping and advancing this legislation. I urge all of my colleagues to support the Taxpayer Assistance and Service Act.”
Mr. President, Senator Wyden, thank you. You are right, this bill is no small potatoes; it is a legacy piece of legislation that will be of massive support and strengthening to American citizens. I thank my colleague Senator Wyden from Oregon for working in a bipartisan fashion with us to draft this legislation. In fact, all of the colleagues in the Finance Committee have worked with us on this, and all of them have a piece of this legislation, as Senator Wyden has indicated, and I thank them as well. Every year millions of Americans work diligently to comply with our tax law. When they do, they deserve a tax system that is competent and responsive. Too often, however, taxpayers encounter a system that falls short of those baseline requirements. The Taxpayer Assistance and Service Act, or TAS Act, is a bipartisan response to this taxpayer frustration. It reflects what the Finance Committee has collectively learned through years of casework and oversight and proposals from both sides of the aisle. It is designed to provide taxpayers with top-quality service and ensure taxpayers’ rights are protected. For example, a taxpayer who files a return should be able to go online and know where he or she stands with the IRS. A taxpayer who calls the Agency should reach a representative promptly. A taxpayer who submits a document electronically should not lose legal rights because the Agency processes it late. These are basic expectations of tax administration. The TAS Act modernizes the IRS so that it can better meet these and other similar expectations. It expands electronic processing of returns and correspondence so filers receive their refunds faster. It also improves online accounts and callback technology and requires the IRS to provide clearer information about backlogs, wait times, refunds, and suspended returns. It also improves online accounts and callback technology and requires the IRS to provide clearer information about backlogs, wait times, refunds, and suspended returns. But modernization alone is not enough. A modernized bureaucracy can still be burdensome. To better protect taxpayer rights, the TAS Act increases access to the IRS Independent Office of Appeals and the Taxpayer Advocate Service. It modernizes U.S. Tax Court procedures. It improves review in innocent spouse cases and other disputes. It unlocks funding for low- income taxpayer clinics. And it increases accountability for unauthorized disclosures of taxpayer information. These are just a few of the examples of the 65 taxpayer-focused improvements in the TAS Act, which the Finance Committee approved by an overwhelming bipartisan vote of 26 to 1. That resounding bipartisan agreement is bolstered by support from the nonpartisan National Taxpayer Advocate and many leading tax practitioners, who agree that this bill will help the IRS administer the law more predictably and more promptly. Once again, I thank Ranking Member Wyden and the other Members of the Finance Committee for their partnership in shaping and advancing this legislation. I urge all of my colleagues to support the Taxpayer Assistance and Service Act.