I. Legislative Background
The Committee on Finance marked up H.R. 2676 (the "Internal Revenue Service
Restructuring and Reform Act of 1998") on March 31, 1998. The Committee adopted Chairman
Roth's amendment in the nature of a substitute, as amended, and ordered the bill, as amended,
favorably reported by a roll call vote of 12-0 (20-0 including proxy votes). The bill also includes
tax technical corrections provisions.
Committee and Subcommittee hearings
The Committee held several public hearings during the 105th Congress as part of its
investigation of the operations and structure of the Internal Revenue Service ("IRS"). A series of
investigative hearings were held by the full committee on September 23-25, 1997, which examined
both the internal and public conduct of the IRS. The Finance Committee's Subcommittee on
Taxation and IRS Oversight held a field hearing in Oklahoma City, Oklahoma on December 3,
1997, regarding IRS management and operations in the Oklahoma-Arkansas District.
The Finance Committee continued public hearings on IRS administration, including
taxpayer rights, on January 28 and 29 and on February 5, 11, and 25, 1998. The hearing on
February 11, 1998, focused on the tax treatment of "innocent spouses."