"We didn't expect these changes to take place overnight," said Grassley, a senior member of the Senate Finance Committee and a leading force behind the IRS reform effort two years ago. "Yet it's equally clear we can't assume that taxpayer-friendly reforms will materialize without persistent congressional oversight and the long-awaited appointment of the independent, citizen oversight board."
As stipulated by the "IRS Restructuring and Reform Act of 1998," Congress must assess the agency's progress each year in a joint forum and determine if the IRS has in place a concrete, strategic plan and the necessary resources to achieve measurable strides in improving customer service, treating taxpayers fairly and with due process, modernizing antiquated computer systems and eliminating inefficiencies that have plagued the agency for decades.
"Efforts to change business-as-usual at the IRS historically have been meet with standard resistance from a determined corps of advocates who believes the IRS can do no wrong," said Grassley. "Clearly, these same forces are still at work to undermine the 1998 law."
In response to Chairman Charles O. Rossotti's plea for increased resources, Grassley acknowledged it is important to provide appropriate funding for implementing the two-year-old law and enforcing taxpayer compliance and collection initiatives. "However, funding is only part of the answer," Grassley said. "As with most things, just throwing more money at the problem won't fix it."