- 35 -
Senators heard from the former historian of the IRS, the
GAO, and the Acting Commissioner that the IRS did not maintain
adequate or any records regarding their collection activities.4
The witness from the GAO further noted that the collection case
files were often incomplete or inaccurate.5 The Acting
Commissioner even admitted that “there have been records
management problems”.6
Witnesses, including former Commissioners, both in their own
statements and in response to questions by Senators, agreed that
judicial review of collection actions was necessary, and
specifically recommended the Tax Court as the forum to provide
checks and balances (by allowing taxpayers to appeal IRS
collection actions to the Tax Court).7 Congressmen and Senators
also stated that review of collection actions needed to be done,
3(...continued)
v. FCC, 398 F.3d 1222, 1230 n.3 (10th Cir. 2005); S.K.J. &
Associates, Inc. v. United States, 67 Fed. Cl. 218, 219 (2005).
4 S. Hrg. 105-190, First Hearing, at 35, 45, 216, 245-246,
259, 334-338.
5 S. Hrg. 105-190, First Hearing, at 246, 251, 337.
6 S. Hrg. 105-190, First Hearing, at 282.
7 S. Hrg. 105-190, First Hearing, at 40-41, 46-47, 58-59,
69; S. Hrg. 105-529, IRS Restructuring Hearings, at 74, 100-102,
126, 136, 224, 254, 281, 351, 374-376, 386.
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