Page:United States Statutes at Large Volume 109 Part 1.djvu/525

 PUBLIC LAW 104-52—NOV. 19, 1995 109 STAT. 509 (e) Nothing in this section shall be construed as restricting the authority of the Administrator of General Services or the head of an agency to limit tobacco product use in or around any Federal building, except as provided under subsection (b)(1). SEC. 637. NATIONAL COMMISSION ON RESTRUCTURING THE INTERNAL REVENUE SERVICE. — (a) FINDINGS. —The Congress finds the following: (1) While the budget for the Internal Revenue Service (hereafter referred to as the "IRS") has risen from $2.5 billion in fiscal year 1979 to $7.3 billion in fiscal year 1996, tax returns processing has not become significantly faster, tax collection rates have not significantly increased, and the accuracy and timeliness of taxpayer assistance has not significantly improved. (2) To date, the Tax Systems Modernization (TSM) program has cost the taxpayers $2.5 billion, with an estimated cost of $8 billion. Despite this investment, modernization efforts were recently described by the GAO as "chaotic" and "ad hoc". (3) While the IRS maintains that TSM will increase efficiency and thus revenues. Congress has had to appropriate additional funds in recent years for compliance initiatives in order to increase tax revenues. (4) Because TSM has not been implemented, the IRS continues to rely on paper returns, processing a total of 14 billion pieces of paper every tax season. This results in an extremely inefficient system. (5) This lack of efficiency reduces the level of customer service and impedes the ability of the IRS to collect revenue. (6) The present status of the IRS shows the need for the establishment of a Commission which will examine the organization of IRS and recommend actions to expedite the implementation of TSM and improve service to taxpayers. (b) COMPOSITION OF THE COMMISSION.— (1) ESTABLISHMENT.— To carry out the purposes of this section, there is established a National Commission on Restructuring the Internal Revenue Service (in this section referred to as the "Commission"). (2) COMPOSITION. — The Commission shall be composed of thirteen members, as follows: (A) Five members appointed by the President, two from the executive branch of the Government, two from private life, and one from an organization that represents a substantial number of Internal Revenue Service employ- ees. (B) Two members appointed by the Majority Leader of the Senate, one from Members of the Senate and one from private life. (C) Two members appointed by the Minority Leader of the Senate, one from Members of the Senate and one from private life. (D) Two members appointed by the Speaker of the House of Representatives, one from Members of the House of Representatives and one from private life. (E) Two members appointed by the Minority Leader of the House of Representatives, one from Members of the House of Representatives and one from private life. Taxes. 26 USC 7801 note. President.

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