First of all, Madam Chairwoman, I would like to take this opportunity to thank you for permitting me to testify before the Committee. We, as Members of the 104th Congress, have the responsibility of re-establishing the trust the American people have lost in the Federal government. That relationship starts with the Internal Revenue Service. If Americans believe that the Internal Revenue Service and the tax code served them, and not the reverse, confidence in the federal government would most certainly rise.

I want to applaud the subcommittee for tackling the issue of taxpayers rights. It is an issue I have championed since coming to Congress in 1985. I like to talk about the taxpayer rights issue that is central to this whole debate.

Last year I introduced legislation to protect taxpayers from capricious behavior by the Internal Revenue Service. I have once again introduced the bill, H.R. 390 which would shift the burden of proof in all civil tax cases from the taxpayer to the IRS. Too often, the IRS is an agency out of control; too many Americans fear the IRS and that's wrong. So far this year, over 260 members of Congress have co-sponsored this bill.

Madam Chairwoman, my bill has three sections to protect Americans from IRS abuses. First, damages paid to the taxpayer are increased from $100,000 (current law) to $1,000,000. Second, the bill requires the Internal Revenue Service to notify the taxpayer promptly, in writing and upon request as to the specific implementing regulations the IRS claims they have violated. No more ambiguous computer generated letters using code numbers. No more unprepared confrontations with the IRS. These two seemingly innocuous sections of my bill are extremely vital, and will go a long way in rebuilding the American people's faith in our government.

The last part of my bill is the most important: it shifts the burden of proof from the taxpayer to the IRS in civil tax cases. Under current law, if the IRS accuses someone of tax fraud (which could be an honest mistake on the 1040 form), he or she must prove his or her innocence in civil court, the IRS does not have to prove your guilt. An accused mass murderer has more rights than a taxpayer histories by the IRS. Jeffrey Dahmer was considered innocent until proven guilty. Mom and Pop small business owners, however, are not afforded this protection.

During the last session, I highlighted the need for this legislation on the House floor by reading letters and case histories sent be me by people across the country. You may remember the case of David and Millie Evans from Longmont, Colorado. The IRS refused to accept their cancelled check as evidence of payment even though the check bore the IRS stamp of endorsement. Or how about Alex Council, who took his own life so his wife could collect his life insurance to pay off their IRS bill? Months later, a judge found him innocent of any wrongdoing. I have heard hundreds of stories of IRS abuses like these on radio and television talk shows. Thousands of Americans have written to me personally with their horror stories.

Opponents argue that my bill will weaken IRS's ability to prosecute legitimate tax cheats. This bill will not effect IRS's ability to enforce tax law, it only forces them to prove allegations of fraud. My bill will ensure that IRS agents act in accordance with the Standards of Conduct required of all Department of Treasury employees and the Constitution of the United States of America. Innocent until proven guilty... that's what my bill is about.

Madam Chairwoman, I urge you to approve my bill. It should be your number one legislative goal for the 104th Congress. All I seek is fairness for the American people.

As I have stated earlier, I have championed this legislation for several years. The bill has enjoyed the strong support of both Republicans and Democrats. In fact, last year more than 120 Members signed a discharge petition to force the bill from the Ways and Means Committee to the House floor for a vote. Madam Chairwoman, a basic tenet of the American justice system is "innocent until proven guilty." H.R. 390 simply ensures that this sacred principle is extended to every corner of our justice system. All too many lives have been ruined unjustly and without cause by an IRS that is all too often out of control. Most average Americans don't have the financial resources to engage in a prolonged battle with the IRS. Most Americans, when accused by the IRS, simply pay the fine -- even though they know they did nothing wrong. Many of those who choose to fight either go broke or lose everything. My bill provides some modest safeguards to ensure that the IRS only brings a case when it has clear evidence that a taxpayer has engaged in fraudulent or illegal activity.

Any tax reform measure approved by the 104th Congress should include this provision.

Madam Chairwoman, again, I want to thank you for affording me this opportunity to testify before your august body. I hope to work with you on this and other tax measures in the weeks and months ahead.