Ms. MCCOLLUM. Mr. Speaker, I rise in opposition H.R. 249, the Federal Employee Tax Accountability Act.
Failure to pay taxes is a serious offense and should be treated as such.
Unfortunately, this bill is not a serious attempt to address that very complicated issue. Instead of being a good faith effort, this bill is being used as a political stunt and appears to be an attack on public employees.
During Oversight and Government Reform Committee markup on this bill, a series of questions were raised about the Internal Revenue Service procedures related to tax delinquency. These questions include what steps may be taken to resolve a delinquency, when enforced collection action may be used, how repayment schedules are established, among others.
Addressing these types of questions and concerns is what the Committee process is for. Chairman ISSA and Ranking Member CUMMINGS wrote a letter to Steven Miller, Acting Commissioner at the IRS, to better understand these processes. The majority pledged to consider these responses and to amend this measure accordingly.
Instead of waiting even two weeks for a reply, H.R. 9 was brought to the floor without amendment. The Chairman refused to wait for the answer to his own letter.
I am also concerned that this bill does not make sufficient allowances for the dispute process to do its work. Americans have the right to appeal IRS collection actions. While exemptions are provided when a hearing has been scheduled under Collection Due Process, appeals to that ruling or under the Collection Appeals Program are not. Punishing anyone while they are still in the process of pursuing the normal IRS dispute process is wrong.
Americans around the country are paying their taxes today. None of them should be fired while pursuing their legal rights to appeal or dispute IRS action. I urge my colleagues to join me in opposing H.R. 249.