THE BALANCE OF OUR LISTENING AND SPEAKING. HELP US TO DO BOTH
           WELL. YOU HAVE CALLED US TO LISTEN TO YOU IN PRAYERFUL
           MEDITATION ON YOUR TRUTH REVEALED IN THE BIBLE. YOU ALSO SPEAK
           THROUGH YOUR SPIRIT TO OUR INNER BEING. SOMETIMES YOU SHOUT TO
           OUR CONSCIENCE; OTHER TIMES IT IS A STILL SMALL VOICE THAT

           WHISPERS TO OUR SOULS. THE WORLD AROUND US ASKS, "IS THERE ANY
           WORD FROM THE LORD?
           WHAT DOES HE WANT?
           IS WHAT WE ARE DOING IN PLUMB WITH HIS PLANS?" WHEN WE HAVE
           LISTENED TO YOU, WHAT WE HAVE TO SAY CUTS TO THE CORE OF
           ISSUES. WE ARE DECISIVE AND BOLD. OUR VOICES RING WITH REALITY

           AND RELEVANCE. THE PSALMIST LONGED FOR THIS EQUIPOISE. HE
           PRAYED, "LET THE WORDS OF MY MOUTH AND THE MEDITATION OF MY
           HEART BE ACCEPTABLE IN YOUR SIGHT, O LORD, MY STRENGTH AND MY
           REDEEMER" BLESS THE MEN AND WOMEN OF THIS SENATE WITH THE GRACE
           TO HEAR YOUR VOICE AND THEN SPEAK WITH AN ECHO OF YOUR GUIDANCE
           AND WISDOM. AND NOW, LORD, WE JOIN OUR HEARTS IN INTERCESSION

           FOR THE PEOPLE OF CENTRAL FLORIDA WHOSE HOMES AND COMMUNITIES
           HAVE BEEN DEVASTATED BY TORNADOES. BLESS SENATORS BOB GRAHAM
           AND CONNIEMACK AS THEY CARE FOR THEIR PEOPLE THERE. ESPECIALLY
           BE WITH THOSE FAMILIES WHO HAVE LOST LOVED ONES. COMFORT AND

           STRENGTHEN THEM. THROUGH OUR LORD AND SAVIOR, AMEN.
           
           
           

           THE PRESIDENT PRO TEMPORE: THE ABLE MAJORITY LEADER, SENATOR
           LOTT OF MISSISSIPPI, IS RECOGNIZED.
           

           MR. LOTT: THANK YOU, MR. PRESIDENT. THIS MORNING THE SENATE
           WILL BE IN A PERIOD OF MORNING
           
           BUSINESS UNTIL 10:30, AS UNDER THE PREVIOUS CONSENT ORDER.
           
           AT 10:30 THE SENATE WILL RESUME CONSIDERATION OF S. 1663, THE
           CAMPAIGN FINANCE REFORM BILL. ALSO UNDER THE CONSENT, THE
           
           TIME FROM 10:30 A.M. UNTIL
           
           12:30 P.M. WILL BE EQUALLY DIVIDED BETWEEN THE OPPONENTS AND
           PROPONENTS OF THE LEGISLATION. IN ADDITION, BY CONSENT, FROM
           
           12:30 TO 2:15 P.M., THE SENATE WILL RECESS FOR THE WEEKLY

           POLICY LUNCHEONS TO MEET. FOLLOWING THOSE LUNCHEONS AT
           
           2:15, THE SENATE WILL RESUME CONSIDERATION OF THE CAMPAIGN
           FINANCE REFORM BILL WITH TIME
           
           THEN GOING UNTIL 4:00, THE TIME BEING EQUALLY DIVIDED BETWEEN
           THE OPPONENTS AND PROPONENTS.
           
           FOLLOWING THAT DEBATE, AT 4:00 P.M. THE SENATE WILL PROCEED TO
           A VOTE IN RELATION TO THE PENDING MCCAIN-FEINGOLD AMENDMENT.
           THEREFORE, THE FIRST ROLL CALL
           
           VOTE TODAY WILL OCCUR AT 4:00 P.M. SENATORS CAN ANTICIPATE THE
           POSSIBILITY OF ADDITIONAL VOTES AFTER THAT VOTE ON THE

           MCCAIN-FEINGOLD AMENDMENT, BUT WE DON'T HAVE A DEFINITE TIME
           AGREEMENT ON THAT PRESENTLY.
           
           BEFORE THE 4:00 VOTE WE WILL NOTIFY SENATORS ABOUT THE SCHEDULE

           FOR THE BALANCE OF THE DAY. I YIELD THE FLOOR, MR. PRESIDENT. A SENATOR: MR. PRESIDENT?
           
           

           THE PRESIDING OFFICER: THE DISTINGUISHED SENATOR IS RECOGNIZED.
           

           A SENATOR: MR. PRESIDENT, I THANK THE CHAIR. I RISE TODAY TO
           INTRODUCE A BILL PUTTING TAXPAYERS FIRST.
           

           MR. BOND: IN THE NEXT FEW WEEKS THE SENATE WILL HAVE AN
           HISTORIC OPPORTUNITY TO MAKE FAR-REACHING CHANGES TO THE
           OPERATION OF THE INTERNAL REVENUE SERVICE AND TO STRENGTHEN
           TAXPAYERS' RIGHTS. FOR TOO LONG TAXPAYERS HAVE HAD TO PUT UP
           WITH POOR SERVICE WHEN DEALING WITH THE I.R.S. OFTEN TO THE
           TUNE OF LARGER TAX BILLS BECAUSE OF INTEREST AND PENALTIES THAT
           ACCRUE DURING THE LENGTHY DELAYS IN RESOFERLG DISPUTES. WHILE

           OUR ULTIMATE GOAL MUST BE A LESS BURDENSOME TAX LAW, TAXPAYERS
           NEED HELP TODAY WHEN DEALING WITH THE I.R.S. WE MUST PUT
           TAXPAYERS FIRST. FOR MY PART, I'VE ASKED THE PEOPLE OF MISSOURI
           FOR THEIR SUGGESTIONS ON HOW TO FIX THE I.R.S. AND BETTER
           PROTECT TAXPAYERS' RIGHTS. IN ADDITION, AS CHAIRMAN OF THE
           COMMITTEE ON SMALL BUSINESS, I'VE ASKED SMALL BUSINESSES ACROSS
           THE COUNTRY FOR THEIR RECOMMENDATIONS ON THIS ISSUE. I'M
           PLEASED TO SAY THAT A GREAT MANY PEOPLE HAVE TAKEN THE TIME TO
           CALL OR WRITE WITH THEIR SUGGESTIONS FOR IMPROVING THIS

           COUNTRY'S TAX ADMINISTRATION SYSTEM. OVER THE LAST SEVERAL
           MONTHS THE FINANCE COMMITTEE HAS FOCUS FOCUSED EXTENSIVELY ON
           ABUSE OF TAXPAYERS AND THE NEED TO REFORM OUR TAX
           ADMINISTRATION SYSTEM. IN ADDITION, MY COMMITTEE HAS HELD
           HEARDGZ ON THIS ISSUE AND THE IMPORTANCE OF REFORM FOR
           ENTREPRENEURS AND SMALL BUSINESS OWNERS THROUGHOUT THE COUNTRY.
           THE HOUSE HAS ALSO COMPLETED ITS PACKAGE OF REFORM MEASURES.
           THAT LEGISLATION PROVIDES A GOOD START BUT I BELIEVE WE CAN

           MAKE IT EVEN STRONGER. WITH THE INPUT AND RECOMMEND
           RECOMMENDATIONS FROM ALL THESE SOURCES IN MIND, I'M INTRODUCING
           THE PUTTING TAXPAYERS FIRST ACT. THIS BILL WILL PROVIDE
           CRITICAL RELIEF FOR A BROAD SPECTRUM OF TAXPAYERS, FROM SINGLE
           MOMS AND MARRIED COUPLES, TO SMALL BUSINESS OWNERS AND FARMERS.
           IT'S BASED ON TWO FUNDAMENTAL PRINCIPLES. WE MUST CREATE AN
           I.R.S. AND A TAX SYSTEM THAT ARE BASED ON A TOP-QUALITY SERVICE
           FOR ALL TAXPAYERS. AND WE MUST ACT SWIFTLY TO RESTORE CITIZEN

           CONFIDENCE IN THAT SYSTEM. MY BILL TACKLES THESE GOALS IN
           
           THREE WAYS: BY IMPROVING TAXPAYER RIGHTS AND PROTECTIONS,
           RESTRUCTURING THE MANAGEMENT AND OPERATION OF THE I.R.S. AND
           USING ELECTRONIC FILING TECHNOLOGY TO HELP TAXPAYERS, NOT
           COMPLICATE THEIR LIVES. FOR MORE THAN 200 YEARS AMERICANS HAVE
           HAD THE RIGHT GUARANTEED BY THE FOURTH AMENDMENT TO BE SECURE
           IN THEIR PERSONS, HOUSES, PAPERS AND EFFECTS AGAINST
           UNREASONABLE SEARCHES AND SEIZURES AND HAVE ENJOYED

           CONSTITUTIONAL PROTECTIONS AGAINST BEING DEPRIVED OF PROPERTY
           WITHOUT DUE PROCESS OF LAW UNDER THE FIFTH AMENDMENT. MY BILL
           WILL MAKE THE I.R.S. FULLY RESPECT THESE RIGHTS BY REQUIRING AS
           PART OF THE TAX CODE THAT THE I.R.S. MUST OBTAIN THE APPROVAL
           BY A JUDGE OR A MAGISTRATE WITH NOTICE AND A HEARING FOR THE
           TAXPAYER BEFORE SEIZING A TAXPAYER'S PROPERTY. THE GOVERNMENT
           OUGHT TO BE REQUIRED TO TREAT ORDINARY TAXPAYERS AT LEAST AS
           WELL AS THEY TREAT COMMON CRIMINALS. IT IS WAY PAST TIME TO

           LEVEL THE PLAYING FIELD AND PRESERVE THE CONSTITUTIONAL RIGHTS
           OF ALL TAXPAYERS. MY BILL ALSO STOPS THE RUNAWAY FREIGHT TRAIN
           OF EXCESSIVE PENALTIES AND INTEREST. FIRST, THE INTEREST ON A
           PENALTY WILL ONLY BEGIN AFTER THE TAXPAYER HAS FAILED TO PAY
           HIS TAX BILL. TODAY INTEREST ON MOST PENALTIES IS APPLIED
           RETROACTIVELY TO THE DATE THAT THE TAX RETURN WAS DUE, WHICH

           MAY BE AS MUCH AS TWO TO THREE YEARS BACK. THAT'S JUST NOT
           FAIR. SECOND, MY BILL ELIMINATES MULTIPLE PENALTIES THAT APPLY
           TO THE SAME ERROR. PENALTIES SHOULD PUNISH BAD BEHAVIOR, NOT
           HONEST ERRORS THAT EVEN WELL-INTENTIONED PEOPLE ARE BOUND TO
           MAKE NOW AND THEN. NEXT, WITH RESPECT TO RESTRUCTURING THE
           I.R.S. -- THE SECOND PART OF MY BILL ADDRESSES THE NEED FOR
           STRUCTURAL CHANGES WITHIN THE I.R.S. I BELIEVE THAT THE
           OPERATIONS AND STAFFING OF THE I.R.S. SHOULD BE BASED ALONG

           CUSTOMER LINES, AN IDEA SUPPORTED BY THE NATIONAL COMMISSION ON
           RESTRUCTURING THE I.R.S. THE I.R.S. CURRENT ONE-SIZE-FITS-ALL
           APPROACH NO LONGER MEETS THE NEEDS OF TAXPAYERS AND IS
           INEFFICIENT FOR THE I.R.S. AS WELL. BY RESTRUCTURING THE I.R.S.
           ALONG CUSTOMER LINES, THE AGENCY CAN PROVIDE ONE-STOP SERVICE
           FOR TAXPAYERS WITH SIMILAR CHARACTERISTICS AND NEEDS, SUCH AS
           INDIVIDUALS, SMALL BUSINESSES AND LARGE COMPANIES. AS A RESULT
           OF THESE CHANGES, A MARRIED COUPLE COULD GO TO AN I.R.S. CENTER

           FOR SERVICE DESIGNED FOR INDIVIDUALS AND GET HELP ON THE ISSUES
           THAT THEY CARE ABOUT, LIKE THE NEW CHILD-CARE TAX CREDIT AND
           THE ROTH I.R.A. SIMILARLY, A SMALL BUSINESS OWNER COULD RESOLVE
           QUESTIONS ABOUT DEPRECIATION DEDUCTIONS FOR BUSINESS EQUIPMENT
           WITH I.R.S. EMPLOYEES SPECIFICALLY TRAINED IN THESE AREAS. I

           WAS EXTREMELY PLEASED TO HEAR COMMISSIONER ROSATTI ADDRESS THIS
           ISSUE THIS MONTH. I WANT TO MAKE SURE THIS DOES NOT BECOME ONE
           OF THE MANY REORGANIZATION IDEAS THAT LOSE FAVOR AFTER A FEW
           SHORT YEARS. TO PROTECT AGAINST THIS RISK, MY BILL THAT I
           INTRODUCE TODAY WILL MAKE THIS STRUCTURE A PERMANENT PART OF
           THE TAX CODE. BUT REORGANIZING THE I.R.S. AT THE FRONT LINES,
           HOWEVER, IS ONLY PART OF THE TASK. THE TOP-LEVEL MANAGEMENT OF
           THE I.R.S. HERE IN WASHINGTON MUST MAKE TAXPAYER SERVICE A
           REALITY THROUGHOUT THE AGENCY. MY BILL TAKES THAT STEP BY

           CREATING A FULL-TIME BOARD OF GOVERNORS WHICH WILL HAVE FULL
           RESPONSIBILITY, AUTHORITY AND ACCOUNTABILITY FOR I.R.S.
           OPERATIONS. THIS BOARD COMPOSED OF FOUR INDIVIDUALS DRAWN FROM
           THE PRIVATE SECTOR, PLUS THE I.R.S. COMMISSIONER, WILL HAVE THE
           AUTHORITY AND INFORMATION NECESSARY TO ENSURE THAT THE AGENCY'S
           EXAMINATIONS AND ENFORCEMENT ACTIVITIES ARE CONDUCTED IN A
           MANNER THAT TREATS TAXPAYERS FAIRLY AND WITH RESPECT. THE BOARD
           WILL OVERSEE THE SERVICE PROVIDED BY THE TAXPAYER ADVOCATE AND

           WILL ENSURE THAT THE I.R.S. APPEALS PROCESS IS HANDLED IN AN
           IMPARTIAL MANNER. AN INDEPENDENT FULL-TIME BOARD OF GOVERNORS
           WILL PROTECT THE I.R.S. FROM BEING USED FOR POLITICAL PURPOSES.
           ANY EFFORTS TO INSTILL CONFIDENCE IN OUR TAX ADMINISTRATION
           SYSTEM ARE SEVERELY UNDERCUT WHEN THERE ARE ALLEGATIONS THAT
           THE I.R.S. IS BEING USED FOR POLITICALLY MOTIVATED AUDITS.
           REGRETTABLY, THERE HAVE BEEN RECENT REPORTS SUGGESTING THE
           I.R.S. HAS UNDERTAKEN THESE TYPES OF AUDITS WITH REGARD TO
           CERTAIN INDIVIDUALS AND NONPROFIT ORGANIZATIONS LIKE THE

           CHRISTIAN COALITION AND THE HERITAGE FOUNDATION. AN I.R.S.
           BOARD OF GOVERNORS WITH REPRESENTATIVES OF BOTH POLITICAL
           PARTIES WILL HELP ENSURE THAT THE AGENCY IS USED FOR ONE
           PURPOSE AND ONE PURPOSE ALONE -- HELPING TAXPAYERS COMPLY WITH
           THTAX LAWS. MR. PRESIDENT, I ASK UNANIMOUS CONSENT FOR TWO
           ADDITIONAL MINUTES.
           

           THE PRESIDENT PRO TEMPORE: WITHOUT OBJECTION.
           

           MR. BOND: MR. PRESIDENT, IN ADDITION TO REDESIGNING THE AGENCY,
           MY BILL ALSO CREATES A COMMON-SENSE APPROACH FOR REDESIGNING
           I.R.S. COMMUNICATIONS. TOO OFTEN WE'VE HEARD FROM CONSTITUENTS,
           ESPECIALLY SMALL BUSINESS OWNERS, THAT A NOTICE THEY RECEIVE
           FROM THE I.R.S. IS INCOMPREHENSIBLE. AS A RESULT ONE OF TWO
           THINGS USUALLY HAPPENS. THE TAXPAYER PAYS THE BILL WITHOUT
           QUESTION JUST TO MAKE THE I.R.S. GO AWAY, EVEN IF THEY ARE NOT
           SURE THEY OWE TAXES. OR THE TAXPAYER HAS TO HIRE A PROFESSIONAL
           TO TELL HIM OR HER WHAT THE NOTICE MEANS AND THEN SPEND VAST

           AMOUNTS OF TIME AND MONEY GETTING THE MATTER STRAIGHTENED OUT.
           THIS NO-WIN SITUATION HAS TO END NOW. MY BILL CREATES A PANEL
           OF INDIVIDUAL TAXPAYERS, SMALL ENTREPRENEURS, LARGE BUSINESS
           MANAGERS AND OTHER TYPES OF TAXPAYERS WHO WILL REVIEW ALL
           STANDARDIZED I.R.S. DOCUMENTS TO MAKE SURE THEY ARE CLEAR AND
           UNDERSTANDABLE TO THE TAXPAYERS WHO MUST READ THEM. ANY NOTICE,
           LETTER OR FORM THAT DOES NOT MEET THIS MINIMUM STANDARD WILL BE
           SENT BACK TO THE I.R.S. WITH A RECOMMENDATION THAT IT BE
           REWRITTEN BEFORE IT IS SENT TO THE TAXPAYER. CLEAR

           COMMUNICATIONS, I BELIEVE, ARE ESSENTIAL FOR GOOD CUSTOMER
           SERVICE. AMERICA'S TAXPAYERS DESERVE NO LESS. MR. PRESIDENT, I
           ASK UNANIMOUS CONSENT THAT MY FULL STATEMENT BE INCLUDED IN THE
           RECORD AS IF READ. I ASK UNANIMOUS CONSENT THAT SENATORS
           COCHRAN, SNOWE AND SHELBY BE SHOWN AS ORIGINAL COSPONSORS. I
           SEND A COPY OF THE BILL TO THE DESK AND ASK FOR ITS APPROPRIATE
           REFERRAL.
           

           THE PRESIDING OFFICER: WITHOUT OBJECTION, SO ORDERED.
           

           MR. BOND: MR. PRESIDENT, I YIELD THE FLOOR. A SENATOR: MR.
           PRESIDENT?

           MR. BYRD: MR. PRESIDENT?
           
           

           THE PRESIDING OFFICER: THE ABLE SENATOR FROM WEST VIRGINIA.
           

           MR. BYRD: MR. PRESIDENT, OTHER SENATORS AND I HAVE SPOKEN
           NUMEROUS TIMES OVER THE PAST SEVERAL WEEKS ABOUT THE
           SIGNIFICANT PROBLEMS THAT WILL ARISE IN STATES ACROSS THE
           COUNTRY IF THE SENATE FURTHER DELAYS ACTION ON THE HIGHWAY
           BILL. EACH DAY THAT WE DELAY ADDS TO THE BURDEN OF COMMUTERS
           SITTING IN TRAFFIC THAT IS OFTEN MOVING AT A CRAWL OR BROUGHT
           TO A COMPLETE STOP BECAUSE MANY OF OUR HIGHWAYS ARE SIMPLY
           OVERCROWDED. EACH DAY WE DELAY BRINGS US CLOSER TO THE MAY 1

           DEADLINE, JUST 39 SESSION DAYS AWAY FROM TODAY. THAT INCLUDES
           TODAY. 39 DAYS. THE TIME BOMB IS TICKING. SENATE SESSION DAYS
           REMAINING BEFORE MAY 1 DEADLINE -- 39. AND THAT INCLUDES MAY 1
           AS IT INCLUDES TODAY. SINCE 1969 THE NUMBER OF TRIPS PER PERSON
           TAKEN OVER OUR ROADWAYS INCREASED BY MORE THAN 72% AND THE

           NUMBER OF MILES TRAVELED INCREASED BY MORE THAN 65%. THE
           COMBINATION OF TRAFFIC GROWTH AND DETERIORATING ROAD CONDITIONS
           HAS LED TO AN UNPRECEDENTED LEVEL OF CONGESTION. NOT JUST IN
           OUR URBAN CENTERS, BUT IN OUR SUBURBS AND RURAL AREAS AS WELL.
           CONGESTION IS LITERALLY
{END: 1998/02/24 TIME: 09-45 , Tue.  105TH SENATE, SECOND SESSION}