|America's independent, non-partisan advocate for overburdened taxpayers.||Home | Donate | RSS | Log in|
NTU writes in strong support of S. 725, the “Small Business Taxpayer Bill of Rights Act of 2013.”
April 25, 2013
The Honorable John CornynU.S. SenateWashington, DC 20510
Dear Senator Cornyn:
On behalf of the 362,000-member National Taxpayers Union (NTU), I write in strong support of S. 725, your “Small Business Taxpayer Bill of Rights Act of 2013.” Through the introduction of this legislation, you have earned the sincere gratitude of taxpayers for recognizing the need to reform the administrative facets of the tax laws, not just the rates and the base.
As you know, NTU has occupied a fundamental role in the development of taxpayer rights legislation during the past several decades. Throughout the 1980s our advocacy efforts brought IRS “horror stories” to light, which contributed to the development of the first Taxpayer Bill of Rights in 1988. Our former Executive Vice President David Keating served on the National Commission on Restructuring the IRS, whose recommendations became the basis for the IRS Restructuring and Reform Act (RRA) of 1998.
Fifteen years after RRA’s passage, Congress has amassed a considerable body of experience and advice on potential improvements from sources such as the National Taxpayer Advocate, professional practitioners, and small businesses themselves. Your legislation skilfully incorporates this input, as well as a great deal of foresight into how future tax administration maladies can be avoided. We are especially enthusiastic over provisions such as:
In the American system of government, effective enforcement of tax laws cannot depend solely on harsh threats of punishment or intricate surveillance of all financial transactions. Rather, it must be balanced against the means to help the public voluntarily comply with the laws – and, protections to reassure the public that legitimate grievances with tax administrators will be resolved fairly and impartially. The Small Business Taxpayer Bill of Rights thoughtfully addresses this balance.
As an active participant in the drafting process of this legislation during the current Congress and the previous one, we can confidently attest to the care with which S. 725 has been constructed. The result is the next evolutionary step in the evolution of RRA ’98. The Senate should therefore act on this well-informed, non-controversial legislation without reservation.
NTU looks forward to working with you and your colleagues in enlisting cosponsors for this legislation and guiding it to enactment. Roll call votes in favor of S. 725 will be included in NTU’s annual Rating of Congress as pro-taxpayer votes. Again, we thank you for your diligence and attention to the often overlooked procedural dimensions of our tax law.Sincerely,Pete SeppExecutive Vice President