Senate Finance Chairman William Roth, R-Del., Tuesday presented committee members with an IRS reform bill which, as expected, goes further than a measure approved by the House last fall in a number of key areas.
First, Roth's proposal would give an independent advisory board more investigative authority than it would have under the House bill. The Roth proposal would also seek to make the board more independent by omitting the Treasury Secretary and the president of the National Treasury Employees Union from its membership.
The composition of the board was a contentious point when the legislation was taken up in the House last year and Sen. Bob Kerrey, D-Neb., a key leader in the IRS reform effort, expressed some dismay at Roth's proposal. It is possible the changes could draw a veto from President Clinton.
Kerrey, who co-chaired a national commission on IRS reform, also has complained that Roth's delay in moving a bill is designed for a potential showdown with the administration closer to the elections this fall. But Roth's spokeswoman asserted, "If we can get the White House to support it, we can get this done before recess."
The measure also includes changes in the structure of the IRS, innocent spouse relief and penalty and interest reform.
Roth would not speculate on how to pay for these changes. "We're absolutely going to get the job done this year," Roth asserted. "Make no mistake about that."
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