- 36 -
expeditiously, by an independent judge that is not part of the
IRS, and decided on the Tax Court as the forum.8
Although some Senators wanted to pass H.R. 2676, 105th
Cong., 1st Sess., the Internal Revenue Service Restructuring and
Reform Act of 1997 (H.R. 2676), as quickly as possible, H.R. 2676
did not contain any provision similar to sections 6320 and 6330.9
Senator Roth, chairman of the Senate Finance Committee and the
Senator presiding over hearings to reform the IRS, and other
Senators felt that Congress should not rush to pass IRS reform
legislation, and one issue that needed to be further addressed
was “Insuring that all taxpayers have due process and that the
IRS does not abusively use its liens and seizures authority”.10
During the Senate hearings, Senator Gramm stated that “before
somebody’s home or somebody’s business can be taken by the IRS,
that they get their day in court to make their case, where they
8 S. Hrg. 105-190, First Hearing, 232; 143 Cong. Rec.
S9992-S9993 (daily ed. Sept. 26, 1997); 143 Cong. Rec. H10031
(daily ed. Nov. 5, 1997); S. Hrg. 105-529, IRS Restructuring
Hearings, at 7, 12, 43-44, 51, 75; 144 Cong. Rec. S4031 (daily
ed. May 1, 1998), S4184, S4191 (daily ed. May 4, 1998), S4490,
S4494, S4508 (daily ed. May 7, 1998).
9 143 Cong. Rec. H10006-10022 (daily ed. Nov. 9, 1997); 144
Cong. Rec. S4508 (daily ed. May 7, 1998); H. Conf. Rept. 105-599,
at 263 (1998), 1998-3 C.B. 747, 1017.
10 143 Cong. Rec. S11913-S11914 (daily ed. Nov. 7, 1998),
S12100 (daily ed. Nov. 8, 1998); S. Hrg. 105-529, IRS
Restructuring Hearings, at 7, 16.
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