3 April 1998 Source: http://www.access.gpo.gov/su_docs/aces/aaces002.html ------------------------------------------------------------------------- [Congressional Record: April 1, 1998 (Senate)] [Page S2968-S2987] From the Congressional Record Online via GPO Access [wais.access.gpo.gov] [DOCID:cr01ap98-168] STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS [Snip] By Mr. LEAHY (for himself, Mr. Ashcroft, Mr. Reid, and Mr. Wyden): S. 1901. A bill to amend the Freedom of Information Act to provide electronic access to certain Internal Revenue Service information on the Internet, and for other purposes; to the Committee on the Judiciary. THE TAXPAYERS INTERNET ASSISTANCE ACT OF 1998 Mr. LEAHY. Mr. President, it is time for the Internal Revenue Service (IRS) to use the latest technology to deliver better service to the American people. Our nation's taxpayers deserve no less. Today, Senator Ashcroft and I are introducing the Taxpayers Internet Assistance Act of 1998. I am pleased that Senator Reid and Senator Wyden are original cosponsors of our bill. Our bipartisan legislation requires the IRS to provide taxpayers with speedy access to tax forms, publications, regulations, and rulings via the Internet. It also authorizes the Treasury Department, with input from the public, to develop more online services to help taxpayers. Mr. President, I want to praise the Senate Finance Committee, Chairman Roth, Senator Moynihan, Senator Kerrey and Senator Grassley for their leadership in moving the IRS reform legislation to the full Senate. I strongly support the bill approved by the Finance Committee last night. As the Senate prepares to debate IRS reforms, we must use technology to make the IRS more effective for all taxpayers. What better way to do that then to require the IRS to maintain online access to the latest tax information. Every citizen in the United States, no matter if he or she lives in a small town or big city, should be able to receive electronically the latest tax ruling or download the most up-to-date tax form. The IRS web page at > http://irs.ustreas.gov < provides timely service to taxpayers by increasing electronic access to some tax forms and publications. I commend the IRS for its use of Internet technology to improve its services. More information and services should be offered online and not just as a passing fad. Our legislation is needed to build on this electronic start and lock into the law for today and tomorrow comprehensive online taxpayer services. Our bipartisan bill protects the privacy of taxpayers by amending the Freedom of Information Act (FOIA), which already calls for the deletion of identifying details to prevent an unwarranted invasion of personal privacy. For more than 30 years, the FOIA has served the nation well in maintaining the right of Americans to know what their government is doing--or not doing--while protecting personal privacy. Our legislation does not give new access to private tax information, but merely provides a new, easier method of receiving public tax information. Under the FOIA, the IRS must maintain public access to Treasury Regulations, Internal Revenue Manuals, Internal Revenue Bulletins, Revenue Rulings, Revenue Procedures, IRS Notices, IRS Announcements, General Counsel Memorandum and other taxpayer guidance. Under our legislation, the IRS must post this public tax information on the Internet in a searchable database, giving all taxpayers quick access to it. In addition, our bipartisan bill requires the IRS to post on its web site all Tax Forms, Instructions and Publications, the most essential information for the average taxpayer. To keep any administrative burden and taxpayer cost to a minimum, our legislation limits the Internet posting of past tax information. For information available under the FOIA, our legislation requires online posting of documents created on or after November 1, 1996, the same date electronic access is required under the Electronic Freedom of Information Act Amendments of 1996. I am proud to have been the chief Senate sponsor of that new law enacted in the last Congress. For Tax Forms, Instructions and Publications, our legislation provides for online posting of documents created during the most recent five years, the same period of time that the IRS now keeps these documents on CD-ROM for Congressional offices. With these common sense requirements, the IRS will be able to enhance its web page with comprehensive tax guidance in a matter of days at little cost to taxpayers under our bipartisan bill. In fact, the Congressional Budget Office has scored our legislation as adding no new direct spending. We strongly believe that the IRS must prepare itself for the next millennium now. That is why our legislation authorizes the Treasury Department to study and report back to the American people on online access to taxpayer information, the protection of online taxpayer privacy rights, the security of online taxpayer services and public comments on online taxpayer services. Thomas Jefferson observed that, ``Information is the currency of democracy.'' Let's harness the power of the information age to make the IRS a truly democratic institution, open to all our citizens all the time. I thank Senator Ashcroft for his support and I look forward to working with him on other high technology issues to help the Internet reach its full potential such as encryption legislation. I urge my colleagues to support the Taxpayers Internet Assistance Act of 1998. Mr. ASHCROFT. Mr. President, one of my fundamental beliefs is that we should labor to make sure that the collective voice of our constituents is heard and followed in everything we do here. That is to say, the values of Washington, D.C. should not be imposed on the country, but instead the values of the country should be imposed on Washington. One of the best ways to make sure we follow this principle is to provide the country with best information possible about what we do and how we do it. We must do what we can to open the doors to government so that all may access the available information. In 1995, I introduced an on-line term limits petition. Thousands of people singed petition. In 1996, I began an effort to educate Missouri's students on how to access the federal government's available information on the Internet. This program, Gateways to Government, was presented by myself or my staff in every county of Missouri, and in more than 135 individual schools. My homepage continues to act as a ``gateway'' to a great wealth of electronic information about congress and the federal government. In this same spirit I rise today to join with Senator Leahy to introduce the Taxpayers Internet Assistance Act of 1998. He has been a real leader on technology issues and shares a great interest in guaranteeing that U.S. citizens enjoy an environment that allows them to know the operations of their federal government. In addition, he has for years championed the rights of individuals to keep their private affairs private, particularly with his principal sponsorship of the Electronic Freedom of Information Act. I am also pleased that several other senators are joining our effort as original co-sponsors. Our intent is to provide to the American public an easy and inexpensive way to receive the latest information related to the IRS, including forms, instructions, and recent rulings. Under the Taxpayers Internet Assistant Act individuals will be able to access a great deal of material from the IRS beginning in November of 1996. Revenue rulings, treasury regulations, internal revenue bulletins, and IRS general counsel memorandum are just a few of the documents that will routinely be made available in an easy to use format. This information should provide for an easier and more understandable approach to tax planning and preparation. Individuals will be able to see rulings that may be similar to a situation they are in currently and plan accordingly. ``The difference between death and taxes,'' quipped Will Rogers, ``is that [[Page S2982]] death doesn't get worse every time Congress meets.'' Unfortunately, Mr. Rogers' observation has held true for more than six decades. The tax doe has become increasingly complex and onerous. My wife is a tax attorney, she even teaches tax law at Howard University, and we do not even prepare our own tax forms. My hope is that this modest effort will provide the public with timely, reliable information that may assist in their efforts to prepare their taxes. In fact, taxpayers are working longer than ever to pay their taxes. According to the non-partisan Tax Foundation, the average American now works until May 9--a full week longer than when Bill Clinton assumed the presidency--to pay federal, state, and local taxes. I can't help but think of President Reagan's definition of a taxpayer as ``someone who works for the federal government but doesn't have to take a civil service examination.'' At the very least we can assist taxpayers with easy to access, timely and inexpensive information that can help them in preparing their individuals taxes. In addition, our legislation amends the Freedom of Information Act, which maintains the personal privacy of individuals by guaranteeing that any reference to identifying details be deleted to prevent an invasion of personal privacy. Importantly, this legislation does not give any new access to tax information, but instead provides an additional means of receiving the same information already made available in hard copy form or, in some cases, on CD. Finally, the legislation requires that the Department of Treasury evaluate the process to ensure that all technical advances are being used that would provide more timely and efficient service to taxpayers. In addition, a further consideration of individual privacy will occur and a process developed to receive comments from the public regarding the on-line taxpayer services. This bipartisan approach to continuing the opening of the federal government to all citizens should be viewed as a first step in changing our fundamental interaction with the IRS. We can pass this legislation and provide greater information to anyone who can gain access to a PC. I urge all senators to support and pass this year the Taxpayers Internet Assistance Act of 1998. ______