Committee Consideration

The Committee on Finance marked up H.R. 2676 (the "Internal Revenue Service Restructuring and Reform Act of 1998") on March 31, 1998. The Committee adopted Chairman Roth's amendment in the nature of a substitute, as amended, and ordered the bill, as amended, favorably reported by a roll call vote of 12-0 (20-0 including proxy votes). The bill also includes tax technical corrections provisions.

Committee and Subcommittee hearings

The Committee held several public hearings during the 105th Congress as part of its investigation of the operations and structure of the Internal Revenue Service ("IRS"). A series of investigative hearings were held by the full committee on September 23-25, 1997, which examined both the internal and public conduct of the IRS. The Finance Committee's Subcommittee on Taxation and IRS Oversight held a field hearing in Oklahoma City, Oklahoma on December 3, 1997, regarding IRS management and operations in the Oklahoma-Arkansas District.

The Finance Committee continued public hearings on IRS administration, including taxpayer rights, on January 28 and 29 and on February 5, 11, and 25, 1998. The hearing on February 11, 1998, focused on the tax treatment of "innocent spouses."