| TRAFICANT, James A., Jr., |
February 25, 1998
Traficant's bill requires the IRS to get judicial consent prior to seizing any taxpayer property. The bill also mandates that the IRS provide a 15-day notice before seizing any property. Finally, the measure allows taxpayers to exclude from their gross income calculation any damages they are awarded in a federal court proceeding related to IRS misconduct.
A number of Traficant-authored IRS reform initiatives have been enacted into law in recent years. These include a mandatory taxpayer sensitivity training program for IRS agents, a provision to make it easier for taxpayers to sue the IRS for willful misconduct, and increasing the penalty for IRS agent misconduct from $100,000 to $1 million. Last fall, the House-passed IRS reform bill included a major Traficant-sponsored provision to shift the burden of proof in civil tax cases from a taxpayer to the IRS.
The House passed an IRS reform bill last fall. The Senate
is expected to pass a similar bill later this year. Any differences
between the two bills would have to be ironed out in a House-Senate conference
committee. Traficant received a commitment today from Chairman Archer
that Archer would work in conference to have the Traficant seizure bill
included in the final version of the IRS reform legislation. Archer
also assured Traficant that he would work in conference to ensure that
Traficant's
"burden of proof" language remains in the bill.

