WASHINGTON -- The Senate Finance Committee began the second of four days of oversight hearings on the Internal Revenue Service on Tuesday. The following is the opening statement of Senate Finance Committee Chairman William V. Roth, Jr. (R-DE):

"Let me begin by welcoming everyone back to this second day of hearings to examine the policies and procedures of the Internal Revenue Service. Yesterday's proceedings clearly demonstrated how important it is that we continue our oversight of this powerful agency. These efforts not only focus our attention on the restructuring legislation that the Senate will take up next week, but they also continue to define the critical issues that must be addressed in our effort to reform this agency.

"Our work here is also having a very positive influence on the Administration's commitment to addressing problems within the agency. Yesterday's appointment of William Webster to head the IRS's review of the Criminal Investigation Division is a most welcomed move. It demonstrates a willingness to address the concerns that are being raised by our efforts at oversight, and is another manifestation of Commissioner Rossotti's dedication to change the way the IRS does business.

"One agenda item that I would like to see Mr. Webster add to his review concerns placing those CID employees who are trained to use intrusive and oppressive law-enforcement techniques against violent criminals under the direction of our agencies that are experienced combating such individuals. These agencies would include the FBI and DEA.

"As we heard yesterday, it is wrong to use these kinds of aggressive tactics in routine criminal tax investigations of Americans who are neither dangerous nor violent. At every turn, we must work to promote an agency that puts service and efficiency before intimidation and vindictive behavior. That's what these hearings are all about."