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H.R.3261
H.R. 3261 by TRAFICANT (D-OH) -- Internal Revenue Coe of 1986, Amendment
Official Title (Caption):
A bill to amend the Internal Revenue Code of 1986 to provide that Internal
Revenue Service employees shall be personally liable for litigation costs
resulting from arbitrary, capricious, or malicious acts, and for other
purposes.
Pending Committee Schedules:
Currently, none
Major Actions:
10/12/93 -- In The HOUSE
Introduced by TRAFICANT (D-OH)
Referred to House Committee on Ways and Means
Digest
(from Congressional Research Service, Library of Congress)
Amends the Internal Revenue Code to make Internal Revenue Service
employees personally liable for a portion of litigation costs, resulting from
arbitrary, capricious, or malicious acts.
Increases (from $100,000 to $1 million) the limitation on recovery of
civil damages for certain unauthorized collection actions.
Places the burden of proof upon the Secretary of the Treasury with
resepct to the issue of whether any person has been guilty of fraud with
intent to evade tax.
Full Text of Most Recent Version:
103d CONGRESS
1st Session
H.R. 3261
To amend the Internal Revenue Code of 1986 to provide that Internal Revenue
Service employees shall be personally liable for litigation costs
resulting from arbitrary, capricious, or malicious acts, and for other
purposes.
-------------------------------
IN THE HOUSE OF REPRESENTATIVES
October 12, 1993
Mr. Traficant introduced the following bill; which was referred to the
Committee on Ways and Means
------------------------------
A BILL
To amend the Internal Revenue Code of 1986 to provide that Internal Revenue
Service employees shall be personally liable for litigation costs
resulting from arbitrary, capricious, or malicious acts, and for other
purposes.
==============================
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. INTERNAL REVENUE SERVICE EMPLOYEES PERSONALLY LIABLE IN CERTAIN
CASES.
(a) General Rule.--Section 7430 of the Internal Revenue Code of 1986 is
amended by adding at the end thereof the following new subsection:
"(g) Personal Liability of Internal Revenue Service Employees in Certain
Cases.--
"(1) In general.--In any proceeding in which the prevailing party is
awarded a judgement for reasonable litigation costs under this section,
the court may assess a portion of such costs against any Internal Revenue
Service employee (and such employee shall not be reimbursed by the United
States for the costs so assessed) if the court determines that such
proceeding resulted from any arbitrary, capricious, or malicious act of
such employee.
"(2) Representation of employee.--Upon the request of any Internal
Revenue Service employee, such employee may be represented by the United
States in any proceeding with respect to the issue of whether there is to
be an assessment against such employee under paragraph (1). If, in any
case in which such an employee is so represented by the United States, it
is finally determined that such employee is liable for an assessment
under paragraph (1), such employee shall also be liable to repay the
United States for the cost of its representation under this paragraph."
(b) Effective Date.--The amendment made by subsection (a) shall apply in
the case of proceedings commenced after the date of the enactment of this
Act.
SEC. 2. INCREASE IN LIMIT ON RECOVERY OF CIVIL DAMAGES FOR UNAUTHORIZED
COLLECTION ACTIONS.
(a) General Rule.--Subsection (b) of section 7433 of such Code (relating
to damages) is amended by striking "$100,000" and inserting "$1,000,000".
(b) Effective Date.--The amendment made by subsection (a) shall apply to
actions by officers or employees of the Internal Revenue Service after the
date of the enactment of this Act.
SEC. 3. BURDEN OF PROOF AS TO FRAUD.
(a) General Rule.--Chapter 77 of the Internal Revenue Code of 1986
(relating to miscellaneous provisions) is amended by adding at the end
thereof the following new section:
"SEC. 7524. BURDEN OF PROOF WITH RESPECT TO FRAUD.
"In the case of any court proceeding, the burden of proof with respect to
the issue of whether any person has been guilty of fraud with intent to evade
tax shall be upon the Secretary"
(b) Clerical Amendment.--The table of sections for chapter 77 of such
Code is amended by adding at the end thereof the following new item:
"Sec. 7524. Burden of proof with respect to fraud."
(c) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act.
=========================================================
Congressional Record dated Friday, June 24, 1994
House Section
----------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261: GUILTY UNTIL PROVEN INNOCENT
[CR page H-4961, 22 lines]
Attributed to TRAFICANT (D-OH)
GUILTY UNTIL PROVEN INNOCENT
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. Mr. Speaker, Jeffrey Dahmer killed 17 young boys,
adolescents, ate their flesh. He was innocent until proven guilty. Son of
Sam, mass murderer, Charles Manson, mass murderer, Richard Speck, mass
murderer, innocent until proven guilty. But when your mother and father or
grandparents or the businessman or the teacher in your community gets called
down to the IRS office, they are guilty and must prove themselves innocent.
Unbelievable, Congress. No American should fear their Government. People
fear the IRS because Congress has alloed the IRS to intrude on their
constitutional rights.
Shame, Congress. Discharge Petition No. 12 says a taxpayer is innocent
until proven guilty. And if it is good enough for the Son of Sam, it is good
enough for mom and dad. One hundred and nine Members signed the Discharge
Petition No. 12, and the big shots in Congress are not going to do anything
with it.
No reason to fear our Government. Discharge Petition No. 12.
----====<<>>====----
=========================================================
Congresssional Record dated Friday, June 17, 1994
House Section
-----------------------------------------
Remarks by HEFLEY (R-CO) on H.R. 3261 and H.R. 1145
ST. PETER VERSUS THE IRS [CR page H-4656, 36 lines]
Attributed to HEFLEY (R-CO)
ST. PETER VERSUS THE IRS
(Mr. HEFLEY asked and was given permission to address the House for 1
minute.)
Mr. HEFLEY. Mr. Speaker, there are two certainties in life: death and
taxes. The advantage of death is that judgment comes immediately. There is no
surprise audit 2 years later.
Certainly there are no letters such as one my constituent received from the
IRS. It reads, and I quote:
Our records show that you are a current or retired Federal employee. We
previously billed you for your overdue Federal tax. We still have not
received your full payment. The amount our records show you owe is $0.00.
That is right. The IRS sent a letter to a taxpayer telling him he does not
owe them anything.
"Because you haven't paid," the letter states, "we must now consider filing
a Notice of Federal Tax Lien." The IRS is going to place a tax lien on a
taxpayer who does not own them anything.
"We also must consider taking your wages, property, pension, or other
assets to pay the amoung you owe."--which, as the letter already stated, is
nothing.
Honest, hardworking Americans being threatened by their own government for
owing nothing.
Mr. Speaker, Saint Peter is charged with sorting thousands of souls every
day, and I have yet to hear a complaint. The IRS is expected to review 100
million tax returns every year. It is obvious they are not up to the task.
Give me a break.
This is no way to run a tax system. Support the Traficant taxpayer
protection bill and my taxpayer rights legislation.
Let us return sanity to our Tax Code.
----====<<>>====----
(Time) 0910
========================================================
Congressional Record dated Monday, June 13, 1994
House Section
----------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261
EVEN A TAXPAYER IS INNOCENT UNTIL PROVEN GUILTY
[CR page H-4347, 22 lines]
Attributed to TRAFICANT (D-OH)
EVEN A TAXPAYER IS INNOCENT UNTIL PROVEN GUILTY
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. In 1988, Mr. Speaker, the IRS said Jack and Wanda Biggars
owed back taxes. Their son later said the IRS pressured them, intimidated
them, frightened them and, ultimately, confiscated the family home. They
auctioned it off. In hopelessness the mother and father committed suicide.
The son said, "The IRS told them, 'Pay or we'll take your house, we'll take
everything you have, and there's not a damn thing you can do about it.'"
I say to my colleagues, "Is this what it has come to? The IRS can wreck
your life? Wreck your business? Drive families apart? Intimidate? Pressure?"
Mr. Speaker, this does not seem like America to me. This sounds like the
KGB, and Congress ought to be ashamed of themselves when it takes discharge
petition No. 12 to get a bill to the floor that says an American is innocent
until proven guilty, even a taxpayer.
Shame, IRS, and shame on the Congress that allows them to rip off the
American people.
Think about it.
----====<<>>====----
==========================================================
Congressional Record dated Wednesday, June 8, 1994
House Section
------------------------------------------
Remarks by TRAFICANT (D-OH) and COLLINS (R-GA) on H.R. 3261
MEMBERS' SIGNATURES SOUGHT ON DISCHARGE PETITION FOR BILL TO PROTECT
AMERICAN TAXPAYERS' RIGHTS [CR page H-4173, 165 lines]
Attributed to TRAFICANT (D-OH)
MEMBERS' SIGNATURES SOUGHT ON DISCHARGE PETITION FOR BILL TO PROTECT AMERICAN
TAXPAYERS' RIGHTS
The SPEAKER pro tempore (Mr. Fields of Louisiana), Under the Speaker's
announced policy of February 11, 1994, May 23, 1994, and today, the gentleman
from Ohio [Mr. Traficant] is recognized for 60 minutes as the designee of the
majority leader.
Mr. TRAFICANT. Mr. Speaker, today I want to talk about taxpayers' rights in
America. I have a bill now known as H.R. 3261 and an accompanying discharge
petition, Petition No. 12, to bring the bill to the floor because it will
never come out of the chapter 13 file of the Ways and Means Committee, and I
want to explain it. I want to explain it to the Congress so the Members can
understand it.
No American should fear their government. Every American should pay taxes,
and we do pay taxes. But we have a tax system that is so complicated you need
a Philadelphia attorney to interpret it and an accountant to fill out your
tax forms, and when the IRS comes calling, the IRS is so powerful that tax
attorney bails out on you and the accountant seems confused and some tax
judge appointed for a lifetime term who does not want to get the IRS mad is
going to make a decision on your entire life and future.
Now, 95 to 99 percent of these IRS agents are fine people from fine
families. They not only mean well, they do a great job, and they are good
Americans. But there are a number of IRS agents who have been reckless and
overzealous and who have ripped off Americans, mistreated Americans, abused
Americans, and Congress has turned its back, its cold back, to much of this
abuse.
The Traficant bill does several things. First of all it says that when an
IRS agent, with reckless disregard, violates the rights of a taxpayer,
harasses, scares to death, intimidates, forces, and pressures a taxpayer
against their will, and once that is proven in a court of law, that IRS agent
is personally liable and out of their own pockets they have to pay damages.
Second, existing law says that when that happens, the IRS which is
responsible for the behavior of tis agents is liable up to $100,000. The
Traficant bill, H.R. 3261, says that is being expanded to $1 million.
Right now we have an IRS that is sending agents out with quotas and saying,
"Get that money, no matter how you get it." The Traficant bill is saying:
You had better counsel them to do it the right way and treat them with
respect because they are the boss, and if you don't, not only is the taxpayer
going to be upset but the IRS agent is going to get zapped personally and the
IRS could be penalized up to $1 million.
Those two provisions were already included in legislation last year that
happened to be vetoed, and those provisions were not the reason for the veto
of H.R. 11, so they are uncontroversial. There are some people who are
ducking the major issue around here and trying to cite those two provisions.
The third provision is a basic tenet of the American Constitution, the
methodology by which we govern ourselves. In America you are supposed to be
innocent until proven guilty. Jeffrey Dahmer killed 17 young men and boys. He
ate part of their flesh. Jeffrey Dahmer was innocent till proven guilty. He
did not have to give testimony against himself, he did not have to answer one
question. He said, "The Constitution and the Bill of Rights protect my
interests." But when you go into a tax court on a civil proceeding and you
are accused of fraud or tax evasion, you, the American taxpayer, has to prove
your innocence. That is unbelievable.
The Traficant bill basically deals with burden of proof. It takes us a
little bit back to the Constitution, which everybody seems to wave around
here, and here is what the Traficant bill says:
When the IRS points a finger for tax fraud or tax evasion, the IRS had
better have a good case against you, Mom and Dad, because if it is good
enough for Son of Sam to be innocent, it is good enough for Mom and Dad
in the tax court, and the IRS has to prove you have committed fraud.
That is the crux of the Traficant bill. I have close to 85 signatures on
this discharge petition, and I need more Members of Congress to sign that
discharge petition to allow it to come to this floor for debate, because
otherwise it will never come out of that file 13 wastebasket down in the
committee room.
I want to cite a couple of things that have happened in our country, and I
want the Members of Congress to think about this. Alex and Kay Council of
North Carolina had a windfall in the sale of some property. Their accountant
advised them to invest in a deal called Jackie's Fine Arts.
(Time) 1240
They invested in Jackie's Fine Arts because they would get some tax
shelter, some tax credit, and would not give all of their gain up to Big
Borther Uncle Sam. The accountant advised them it was legal at the time they
took it. Five years later the IRS came back and wanted close to $300,000 in
fines, penalties, and back interest, because they denied the tax shelter of
Jackie's Fine Arts.
Alex and Kay Countil feverishly tried to deal with the IRS. The IRS said,
"We gave you a notice. Why didn't you respond?" The Councils said they never
got a notice. Six years later, in a court of law, ladies and gentlemen, it
was proven the IRS sent the notice to the wrong address, but the IRS said by
law, that makes no difference. Our intent was to mail it to the Councils.
To really confuse this, ladies and gentlemen, Alex Council, faced with the
loss of everything for his family and his children and his business,
committed suicide. He committed suicide. An unbelievable case in American
history. And listen to the suicide note that Alex Council left his wife Kay.
My dearest Kay, I have taken my life in order to provide capital for you.
The IRS and its liens have been taken against our property illegally by a
runaway agency of our government, and they have dried up all sources of
credit for us. So I have made the only decision I can. It is purely business,
Kay. I love you completely, Alex.
He left a note telling her how to go about the insurance money, how to
apply that money, fight for their good name, and she did. She exhausted all
her money. Six months after Alex's suicide, the judge ruled the IRS was
completely negligent and wrong.
Was has it come to here, Congress? Has the IRS become so powerful they
scare even Members of Congress? I have had Members of Congress say, "Jim, you
are right, but I don't want to get involved. I am afraid to get involved."
Members of Congress. Has this turned into wimp city? If Members of Congress
are afraid of this powerful agency that Alex Council said is a runaway agency
of our government, then what about the average taxpayer, folks? H.R. 3261,
the IRS says, you are guilty of tax fraud, you are guilty, mom and dad, of
tax evasion, they have every right to say it. But the Traficant bill says if
you are going to accuse someone in America, the accused has the right to meet
their accuser and the right in fact to all of the constitutional protections
available under our Bill of Rights. And here is the basic tenant: In America,
that last I heard, you are innocent until proven guilty. If it is good enough
for Jeffrey Dahmer, it is good enough for Charles Manson, it is good enough
for Richard Speck, good enough for the Son of Sam, good enough for the four
terrorists who blew up the World Trade Center, then it is good enough for mom
and dad in a Federal proceeding with a Federal appointed judge, because there
is no such thing as civil fraud. Fraud is a criminal act.
Is this going to kill collections for the IRS? No. The IRS calls about an
education account or an exemption, the taxpayer must answer. We know that.
But when it goes to court for tax fraud or tax evasion, the burder of proof,
ladies and gentlemen, shall be on the IRS, and that is where it should be.
H.R. 3261 is the bill. Discharge Petition No. 12. A dozen. Discharge
Petition No. 12. That is needed to be signed by 218 Member of this Congress,
so that it comes out of the wastebasket in some of the lower intestines of
the Capital and be brought to the House floor where the people govern, the
people draft our laws, the people are the boss, and people should take their
Government back and forget all the fancy rhetoric.
This is exactly the place to start. H.R. 3261. Discharge Petition No. 12.
Mr. COLLINS of Georgia. If the gentleman will yield, I commend the
gentleman for his bill. I have signed the Discharge Petition No. 12. I
encourage otehr colleagues to sign Discharge Petition No. 12, because I feel,
as the gentleman from Ohio, people should be innocent until such time as the
IRS proves that they have committed fraud. It should not be left up to the
individual. I commend you, sir.
How many do you have now who have signed that petition?
Mr. TRAFICANT. Approximately 85 who have signed the discharge petition, the
last I have heard.
Mr. COLLINS of Georgia. Due to the new rules, will those names be
published, so we can encourage others or have constituency encourage others?
Mr. TRAFICANT. Well, I have not published any names, and I am hoping not to
do that. But if the point comes we are running out of time, I may decide to
do that.
But I am not surprised. Mac Collins, that you have signed, and I wish that
everybody around the country would recognize it is going to take a little bit
of strength to sign that discharge petition. The trouble is, Mr. Collins, not
everybody exhibits the same type of strength and fortitude that you have here
in the Congress.
This is not an easy thing to do, but this is an important thing to do for
the American people. And that is why people like yourself are going to have
to give me a hand, Mr. Collins, because it don't look good without your help.
Mr. COLLINS of Georgia. Well, I am very willing to help the gentleman. I
can appreciate his concern and reserve about publishing names. I commend the
gentleman, if it comes down to it, on behalf of the American people, that the
gentleman is willing to take that step.
Mr. TRAFICANT. I appreciate it, Mr. Collins. I think Mr. Collins' record
speaks for itself. He didn't have to make that statement today.
H.R. 3261, Discharge Petition No. 12. Mon and dad are citizens and mom and
dad should be innocent until proven guilty as well. Discharge Petition No.
12. Members must sign it so it can come to the floor. Discharge Petition No.
12.
----====<<>>====----
=======================================================
Congressional Record dated Monday, May 23, 1994
House Section
---------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261
AMERICANS MUST BE PRESUMED INNOCENT UNTIL PROVEN GUILTY BY IRS
[CR page H-3797, 23 lines]
Attributed to TRAFICANT (D-OH)
AMERICANS MUST BE PRESUMED INNOCENT UNTIL PROVEN GUILTY BY IRS
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. Mr. Speaker, I want to talk about America. In 1981 Mr.
Menier bought a small aviation company. No one told him when he bought that
company they owed aviation fuel taxes that were unpaid for 4 years. One day
the IRS showed up and demanded $3 million immediately from Mr. Menier. Mr.
Menier says, "My God, I didn't even know that this company owed these taxes.
No one told me. I only paid $435,000 for the whole company." The IRS said,
"Sorry Mr. Menier. Who's kidding who? You have got to prove it, buddy. We
don't believe you." The grabbed the company, grabbed his private checking
account. His wife was bedridden for 12 years with muscular dystrophy. He had
a 97-year-old mother living with him, and three kids. They garnished his
check, and left him with $96, Congress. He could not get a bank loan, and he
went bankrupt.
Shame, Congress, shame. People like Mr. Menier are being ripped off every
day. Discharge Petition No. 12 says if the Son of Sam is innocent until
proven guilty, so is Mr. Menier on that $3 million in back taxes he
supposedly owes.
----====<<>>====----
===========================================================
Congressional Record dated Tuesday, May 17, 1994
House Session
----------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261: INNOCENT UNTIL PROVEN GUILTY
[CR page H-3381, 29 lines]
Attributed to TRAFICANT (D-OH)
INNOCENT UNTIL PROVEN GUILTY
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. Madam Speaker, it may be mid-May but I want to talk about
the Grinch that stole Christmas, the IRS.
In 1991, Charles Benjamin, a laid-off plumber in Pennsylvania, took tax
exemptions for his 10 children like he is allowed to. The IRS said, "No way,
Mr. Benjamin. No one in America these days can afford the have 10 kids. We
don't believe it. Prove it."
Mr. Benjamin sent in their proof, Social Security cards, birth
certificates, notarized records from the school system and they said, "That
is not enough." They went to the bank and took $4,000 this man had, laid off,
which was Christmas money and family money.
(Time) 1300
Ladies and gentlemen, this is out of control, and Congress should be
ashamed of themselves.
When it was pressed, do you know what the IRS said? "Mr. Benjamin, prove
it, prove it. We do not believe you."
Discharge petition No. 12 says whenever you go to court, Mr. Archer, for
tax fraud or tax evasion, the burden of proof is on the Secretary. If it is
good enough for the Son of Sam, it is good enough for Mr. Benjamin and his 10
kids.
Think about it.
----====<<>>====----
=========================================================
Congressional Record dated Thursday, May 12, 1994
House Section
-----------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261: INNOCENT UNTIL PROVEN GUILTY
[CR page H-3283, 23 lines]
Attributed to TRAFICANT (D-OH)
INNOCENT UNTIL PROVEN GUILTY
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. Mr. Speaker, Penny Stellmacher made $25,000 a year working
for a cable company. Penny got married in 1984.
Mr. Speaker, check this out: Penny started filing joint tax returns with
her husband. Penny never failed to file, she always paid her taxes with her
husband, and suddenly one day the IRS came in, seized her assets, went to the
bank, took their bank account, took their paychecks because they said Penny
owed $100,000.
Mr. Speaker, the IRS never thought to check that maybe she got married. The
IRS says, "Penny, you're guilty. Now, you prove to us you paid your taxes.
You own $100,000."
Unbelievable, Congress. H.R. 3261, Discharge Petition No. 12, says it right
straightforward: In America you are innocent until proven guilty and
if it is good enough for the serial killer, Son of Sam, it is good enough for
Penny Stellmacher and mom and dad.
Think about it. Discharge Petition No. 12. You are innocent until proven
guilty. When did we get the Gestapo over here, folks?
----====<<>>====----
=========================================================
Congressional Record dated Wednesday, May 4, 1994
House Section
-----------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261
WHICH CONSTITUTION WILL WE UPHOLD TODAY?
[CR page H-3018, 17 lines]
Attributed to TRAFICANT (D-OH)
WHICH CONSTITUTION WILL WE UPLHOLD TODAY?
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. Mr. Speaker, which Constitution will be uphold today in the
U.S. Congress: the Constitution that said Jeffrey Dahmer, Richard Speck,
Charles Manson are innocent until proven guilty; or today do we uphold the
IRS constitution that says the PTA president, the teacher, the engineer, the
truck driver, the housewife, mom and dad are guilty, considered guilty for
tax fraud and tax evasion and they have to prove themselves innocent?
Shame, Congress, shame; there is only one Constitution. If it is good
enough for the Son of Sam, it should be good enough for mom and dad. H.R.
3261, the Constitution says you are innocent until proven guilty. Congress,
do your job.
----====<<>>====----
===========================================================
Congressional Record dated Thursday, April 21, 1994
House Section
-------------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261
TAXPAYERS IN TAX COURT MUST PROVE THEIR INNOCENCE
[CR page H-2590, 22 lines]
Attributed to TRAFICANT (D-OH)
TAXPAYERS IN TAX COURT MUST PROVE THEIR INNOCENCE
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. Mr. Speaker, Chris and Pat Rowenhorst: They own a pawn shop,
they owe the IRS $70,000. They had monthly payments, never missed a payment.
The IRS showed up one day, and two agents said, "I want it all right now."
The Rowenhorsts cited their rights, and out of frustration said, "What do you
want me to do, kill myself so you can collect the insurance to pay these
taxes?" The next thing he knew he was jailed because they said he threatened
Federal agents.
Thank God, he had a surveillance camera that proved he did not threaten
those agents.
What is going on, Congress? This is out of control. American taxpayers are
at times treated like dogs. Because Jeffrey Dahmer is innocent when he goes
to court, a mass murderer, but a taxpayer in a tax court is guilty and has to
prove their innocence.
Shame, Congress. It is time to change that. Discharge Petition No. 12 let
us bring it to the floor and have a people's vote.
----====<<>>====----
============================================================
Congressional Record dated Wednesday, April 20, 1994
House Section
--------------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261
AMERICAN NEEDS A CONGRESS WITH A BACKBONE [CR page H-2511, 20 lines]
Attributed to TRAFICANT (D-OH)
AMERICA NEEDS A CONGRESS WITH A BACKBONE
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. Mr. Speaker, my bill, H.R. 3261, will change the burden of
proof in a tax case. Under current law, taxpayers are guilty, guilty and have
to prove they are innocent. A mass murderer is innocent until proven guilty,
but not mom and dad, unbelievable. But what is more troubling are the numbers
of Members that say they support it but are afraid to get involved, afraid to
get involved.
If Congress lost its backbone, what do you think is happening to the
American taxpayers? We ought to be ashamed of ourselves. It is a sad day when
a 125-pound woman named Mary Matalin of Equal Time displays more courage than
many of the Members of this body.
It is time to get back to the Constitution. Sign discharge petition number
12, and if Mary Matalin can take the heat, Members of Congress can take the
heat. Find a backbone, Congress, find a backbone.
----====<<>>====----
==========================================================
Congressional Record dated Tuesday, April 19, 1994
House Section
------------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261: PERSECUTION BY THE IRS
[CR page H-2408, 27 lines]
Attributed to TRAFICANT (D-OH)
PERSECUTION BY THE IRS
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. Mr Speaker,
There once was a newsman from Miami.
His newspaper made the IRS feel quite clammy.
He began to reveal the IRS's illegal deals,
and wound up with inmates as family.
That is no joke, Mr. Speaker, Attorney Heller for the Miami News wrote
stories about illegal tactics of the IRS. He was then targeted by the IRS,
and a court finally said this and wrote in their report, he was hounded, he
was hassled, he was harassed, he was prosecuted, he was persecuted, he was
terrorized, he was stigmatized, and they ultimately imprisoned him, and the
judge said, what was very simple, Attorney Heller could not prove he was
innocent, and said the IRS used illegal testimony to put him in jail.
This is no joke. Today is the anniversary of the Battle of Concord in
Lexington. Minutemen and Founders are rolling over in their graves. Congress
has allowed the IRS to trash the Constitution. H.R. 3261 and Discharge
Petition 12 says the burder of proof is on the IRS.
If Jeffrey Dahmer is innocent until proven guilty, why in God's name is
not a taxpayer? Think about it.
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=========================================================
Congressional Record dated Mondya, April 18, 1994
House Section
-----------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261
CHANGE THE BURDEN OF PROOF IN IRS TAX CASES [CR page H-2373, 30 lines]
Attributed to TRAFICANT (D-OH)
CHANGE THE BURDEN OF PROOF IN IRS TAX CASES
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute, and to revise and extend his remarks.)
Mr. TRAFICANT. Mr. Speaker, I ask the Members to check this out. Hector
Alva and Ray Alva are brothers. Now, Ray Alva owes the IRS almost $200,000.
Hector Alva has a small business. He owns a couple pieces of farm
equipment, and he hires 150 farm workers to do custom farm service work.
The IRS shows up and takes Hector Alva's equipment. Hector Alva says, "My
brother owes you money, not me."
The IRS says, "Hector, prove it."
He says, "You're taking my equipment without even giving me notice. This is
illegal."
They said, "Hector, prove it. You don't look like an American businessman,
and we don't think you can own that expensive equipment. Prove it, Hector.
Prove it, Hector."
Mass murderers do not have to prove it, but they say, "Prove it, Hector
Alva. you don't look like you could own such equipment."
Shame, Congress. It is time to change the burden of proof in tax cases.
Before the IRS comes out and takes anybody's property and accuses them of
fraud or wrongdoing, the IRS should have to prove it, and a taxpayer should
be innocent until proven guilty. After all, mass murderers are treated that
way.
Think about it. I ask the Members to sign Discharge Petition No. 12 and
help me. This is H.R. 3261, Discharge Petition No. 12, and I ask for this
help because I say to the Congress that I do not know who they represent
anymore.
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===========================================================
Congressional Record dated Thursday, April 14, 1994
House Section
-------------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261
SUPPORT FOR DISCHARGE PETITION ON IRS BILL [CR plage H-2256, 21 lines]
Attributed to TRAFICANT (D-OH)
SUPPORT FOR DISCHARGE PETITION ON IRS BILL
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. Mr. Speaker, the crime bill that we are taking up does not
cover some specific crimes that I would like to mention today: the illegal
seizing of property: the illegal confiscation of savings accounts: forced
foreclosures: forced bankruptcy. Illegal activity, I say, by the Internal
Revenue Service, because all they have to do is point the finger at your
taxpayer and say that they evaded taxes or committed fraud and your taxpayer
is a sitting duck. They have to prove their innocence.
Shame on Congress. We are dealing with a crime bill and we leave our
taxpayers exposed to the biggest criminal ripoff in history. Thomas Jefferson
is rolling over in his grave.
Mr. Speaker, H.R. 3261 says the taxpayer is innocent until proven guilty
just like a mass murderer.
My God, a taxpayer can be treated at least as good as a mass murderer.
Discharge Petition No. 12, H.R. 3261, I am asking for your help.
----====<<>>====----
------------------------------------------------
Remarks by DOOLITTLE (R-CA) on H.R. 3600 and H.R. 3261
THE WORST IS YET TO COME [CR page H-2256, 25 lines]
Attributed to DOOLITTLE (R-CA)
THE WORST IS YET TO COME
(Mr. DOOLITTLE asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. DOOLITTLE. Mr. Speaker, let me thank the gentleman from Ohio [Mr.
Traficant] and concur with him in his remarks and urge people to sign that
discharge petition. That is a very important bill.
Mr. Speaker, as the American people open their checkbooks and pay their
first round of Clinton taxes tomorrow, I urge them to keep in mind this one
simple fact: The worst is yet to come.
If you feel you are not making as much money as you once did, it is not
your imagination. It is the President's new taxes.
Indeed, instead of taxing the rich as he claims, the President's energy and
Social Security taxes have hit the middle class the hardest, ironically the
very group that he promised would get a substantial tax cut. And the worst is
yet to come.
If the Clinton health reform plan goes into effect, the American people can
expect to pay an additional 8 percent payroll tax that will kill jobs and
spur inflation.
Mr. Speaker, we have had enough of broken promises. It is time to turn away
from high taxes and big Government and to bring some much needed relief to
middle America.
----====<<>>====----
============================================================
Congressional Record dated Wednesday, April 13, 1994
House Section
--------------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261: SIGN DISCHARGE PETITION NO. 12
[CR page H-2227, 26 lines]
Attributed to TRAFICANT (D-OH)
SIGN DISCHARGE PETITION NO. 12
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. Mr. Speaker, the IRS said the David and Millie Evans of
Colorado owed $40,000. Then the IRS said that the Evanses owed $100,000.
Now the Evanses say the IRS never told them what the exact amount of money
was they said they owed, and they would not even talk to the Evanses.
And then the IRS went to court, and in less than 45 minutes a jury of their
peers said the Evanses were not guilty, not guilty, not guilty.
And the IRS appealed it and said:
The judge misdirected the jury because the judge told the jury the IRS had
the burder of proof, and there should be a new trial because Congress' law
says the taxpayers have the burden of proof.
They went back to court, and the Evanses were convicted.
My colleagues, Congress should be ashamed. If a murderer is innocent until
proven guilty, I ask, "Why aren't our constituents treated the same way?"
H.R. 3261, Mr. Speaker, says the taxpayer is innocent until proven guilty,
and I want my colleagues' help and say, "If you're so inclined, sign
discharge petition No. 12."
Think about it.
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========================================================
Congressional Record dated Monday, March 4, 1994
House Section
----------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261
IT IS TIME TO CHANGE THE TAX CODE [CR page H-1557, 25 lines]
Attributed to TRAFICANT (D-OH)
IT IS TIME TO CHANGE THE TAX CODE
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. Mr. Speaker, several years ago a man by the name of Alex
Council of North Carolina, confronted by an IRS problem that exhausted all of
his savings and money, committed suicide. He left this suicide note for his
wife, Kay:
Kay, I have taken my life in order to provide money for you and our family
to fight the IRS that is out of control and has taken liens against our
property illegally. I have made the only decision I can, Kay; the only
decision I can, Congress, to commit suicide.
Shame, Congress, for allowing the tax law that most attorneys cannot read
and understand, a tax law that most accountants cannot even agree upon, a tax
law that treats taxpayers and makes them guilty and must prove themselves
innocent. This is unbelievable.
Jeffrey Dahmer was innocent until proven guilty, but a taxpayer is guilty
and must prove themselves innocent.
I think it is time to change that Tax Code and to, in fact, treat a
taxpayer and let that taxpayer be innocent and let the IRS prove their case.
----====<<>>====----
===========================================================
Congressional Record dated Thursday, March 17, 1994
House Section
-------------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261
JEFFREY DAHMER HAS MORE RIGHTS THAN TAXPAYERS? NOT
[CR page H-1445, 20 lines]
Attributed to TRAFICANT (D-OH)
JEFFREY DAHMER HAS MORE RIGHTS THAN TAXPAYERS? NOT
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. Mr. Speaker, Jeffrey Dahmer, the mass murderer, was recently
asked if he felt any different now as far as his behavior with the victims
that he had executed. And Jeffrey Dahmer says, "I don't have to answer any
questions." When he was pressed further, Jeffrey Dahmer says, "Look, there is
a Constitution, and I have rights too." I have rights too, Congress?
Jeffrey Dahmer has constitutional rights, but a taxpayer accused of simple
fraud is guilty and has to prove themselves innocent. No wonder the American
people are sick and tired and fed up with the Congress that protects and
guarantees the rights of Jeffrey Dahmer but turns its back on their own
taxpayers who keep this guy Dahmer well fed in jail.
Beam me up, Congress. Sign discharge petition No. 12. The Constitution says
you are innocent until proven guilty, and I think taxpayers, the last I
heard, were American citizens.
----====<<>>====----
==========================================================
Congressional Record dated Thursday, March 3, 1994
House Section
------------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261
CONSTITUTION COVERS AMERICAN TAXPAYERS [CR page H-1001, 23 lines]
Attributed to TRAFICANT (D-OH)
CONSTITUTION COVERS AMERICAN TAXPAYERS
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute and to revise and extend his remarks.)
Mr. TRAFICANT. Mr. Speaker, for more than 4 years, Alex and Kay Council
fought the IRS, trying desperately to provide that they did not owe $70,000,
that grew to $300,000. They said the IRS was ruthless--so ruthless, that Alex
Council believed he had no other choice to provide money for his family, so
he took his own life. He left a note, and he said, "Use the insurance money
to stop tis illegal agency that is out of control and fight, by God, for our
family."
Mr. Speaker, a court in North Carolina ruled the following: No. 1, his
deduction was completely legal; and No. 2, the IRS never made notice.
The IRS said they sent a letter, and it did not need to be certified. It
was an overnight.
Mr. Speaker, we in Congress ought to be ashamed of ourselves. If Charles
Manson is innocent until proven guilty, an American taxpayer should be
treated the same way. Discharge Petition No. 12 says a taxpayer is innocent
until proven guilty and the Constitution still means something in our
country.
----====<<>>====----
============================================================
Congressional Record dated Friday, February 11, 1994
House Section
--------------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261
URGING MEMBERS' SUPPORT FOR H.R. 3261 AND DISCHARGE PETITION NO. 12
[CR page H-507, 54 lines]
Attributed to TRAFICANT (D-OH)
URGING MEMBERS' SUPPORT FOR H.R. 3261 AND DISCHARGE PETITION NO. 12.
The SPEAKER pre tempore. Under a previous order of the House, the gentleman
from Ohio [Mr. Traficant] is recognized for 5 minutes.
Mr. TRAFICANT. Mr. Speaker, I think this is the first special order I have
taken due to the fact that we are on a recess, waiting for a vote. I thought
I would take a little bit of time about an issue that is quite controversial,
because it seems that everybody is afraid to really visit this issue or do
something about it. It is about the Internal Revenue Service and the law of
our country that is a little bit confusing to me, and in fact, I believe
really unconstitutional the way it is applied.
If a mass murderer is accused of such a heinous act, that vicious killer is
innocent until proven guilty, and the accusers have the burden of proof to
basically prove that the mass murderer had killed all those people. That mass
murderer can sit there, keep their mouth shut, rely on all the rights under
the Constitution, and we have to prove that they may have killed 32
adolescent boys, like inthe case of Charles Gacy, or Richard Specht, eight
nurses. If it was not for the young nurse that hid away underneath the
daybed, who later writes, "God, don't let him hear the pounding of my heart,"
and brings out that evidence in court, we would have never in fact convicted
Richard Specht.
However, the IRS is different. When the IRS accuses an American taxpayer of
fraud, the IRS does not have the burden of proof. The taxpayer is guilty
under the law, and has to prove that they are innocent. Think about it. A
mass murderer is innocent until proven guilty, but a taxpayer who pays the
freight on all of this is guilty because an IRS agent said they committed a
fraudulent act, and that same taxpayer has to prove they are innocent.
The Traficant bill, H.R. 3261, now in the form of a Discharge Petition No.
12, says the following. Here is how it would change the law.
First, if an IRS agent goes beyond the call and abuses an American
taxpayer, the court is allowed to put a fine on that IRS agent, penalize
them, hold them liable for the abuse of an American taxpayer, and levy a fine
against them.
Second, under these types of cases, the Internal Revenue Service is liable
for $100,000 any time a taxpayer is ripped off by an illegal act of an IRS
agent. The Traficant bill raises that $100,000 to $1 million. Maybe the IRS
will make sure their agents do not abuse the American taxpayer.
Finally, when the IRS said an American has committed fraud with their
taxes, the IRS would have the burden of proof, not the taxpayer. I would say
to the Members, if we want to take this Government back, if we want to reform
and reinvent government, maybe we should start with our own Constitution, and
the taxpayers should at least be treated the same way as a mass murderer, no
less.
Under H.R. 3261, a taxpayer is innocent until proven guilty. I filed
Discharge Petition No. 12 because Congress does not want, evidentally, to get
the IRS mad, because the IRS can really make it tough on Members of Congress.
What a shame, what a joke.
I am asking Members of Congress to help me with H.R. 3261, and if they
could, to sign Discharge Petition No. 12, because Congress just seems never
to pay any attention to the issues that really affect the American people.
----====<<>>====----
==============================================================
Congressional Record dated Wednesday, February 2, 1994
House Section
----------------------------------------------
Remarks by TRAFICANT (D-OH) on H.R. 3261: TIME TO TAKE THE COUNTRY BACK
[CR page H-161, 19 lines]
Attributed to TRAFICANT (D-OH)
TIME TO TAKE THE COUNTRY BACK
(Mr. TRAFICANT asked and was given permission to address the House for 1
minute.)
Mr. TRAFICANT. Mr. Speaker, the IRS recently wrongfully accused over
100,000 honest taxpayers of cheating. They said, "No big deal; it was a
computer mistake. We apologize."
Maybe in this case I can agree. But, ladies and gentlemen, here is the law:
When the IRS points an accusatory finger at an American taxpayer, the
American taxpayer is guilty and must prove themselves innocent. Unbelievable,
disgusting as it is. And the American people keep asking Congress, "How can
you allow this, Congress?"
My bill, H.R. 3261, says that when the IRS points an accusatory finger,
they have the burden of proof. I say, "Congress, it is time for Congress to
give the IRS the finger for a change. It is time to take the country back."
Think about it.
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