[House Report 112-115]
[From the U.S. Government Publishing Office]
112th Congress Report
HOUSE OF REPRESENTATIVES
1st Session 112-115
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FEDERAL EMPLOYEE TAX ACCOUNTABILITY ACT OF 2011
_______
June 23, 2011.--Committed to the Committee of the Whole House on the
State of the Union and ordered to be printed
_______
Mr. Issa, from the Committee on Oversight and Government Reform,
submitted the following
R E P O R T
together with
MINORITY VIEWS
[To accompany H.R. 828]
[Including cost estimate of the Congressional Budget Office]
The Committee on Oversight and Government Reform, to whom
was referred the bill (H.R. 828) to amend title 5, United
States Code, to provide that persons having seriously
delinquent tax debts shall be ineligible for Federal
employment, having considered the same, report favorably
thereon with an amendment and recommend that the bill as
amended do pass.
CONTENTS
Page
Committee Statement and Views.................................... 3
Section-by-Section............................................... 5
Explanation of Amendments........................................ 6
Committee Consideration.......................................... 6
Roll Call Votes.................................................. 6
Application of Law to the Legislative Branch..................... 6
Statement of Oversight Findings and Recommendations of the
Committee...................................................... 7
Statement of General Performance Goals and Objectives............ 7
Federal Advisory Committee Act................................... 7
Unfunded Mandate Statement....................................... 7
Earmark Identification........................................... 7
Committee Estimate............................................... 7
Budget Authority and Congressional Budget Office Cost Estimate... 7
Changes in Existing Law Made by the Bill as Reported............. 8
Minority Views................................................... 12
The amendment is as follows:
Strike all after the enacting clause and insert the
following:
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Federal Employee Tax Accountability
Act of 2011''.
SEC. 2. INELIGIBILITY OF PERSONS HAVING SERIOUSLY DELINQUENT TAX DEBTS
FOR FEDERAL EMPLOYMENT.
(a) In General.--Chapter 73 of title 5, United States Code, is
amended by adding at the end the following:
``SUBCHAPTER VIII--INELIGIBILITY OF PERSONS HAVING SERIOUSLY DELINQUENT
TAX DEBTS FOR FEDERAL EMPLOYMENT
``Sec. 7381. Definitions
``For purposes of this subchapter--
``(1) the term `seriously delinquent tax debt' means an
outstanding debt under the Internal Revenue Code of 1986 for
which a notice of lien has been filed in public records
pursuant to section 6323 of such Code, except that such term
does not include--
``(A) a debt that is being paid in a timely manner
pursuant to an agreement under section 6159 or section
7122 of such Code;
``(B) a debt with respect to which a collection due
process hearing under section 6330 of such Code, or
relief under subsection (a), (b), or (f) of section
6015 of such Code, is requested or pending;
``(C) a debt with respect to which a levy has been
issued under section 6331 of such Code (or, in the case
of an applicant for employment, a debt with respect to
which the applicant agrees to be subject to a levy
issued under such section); and
``(D) a debt with respect to which relief under
section 6343(a)(1)(D) of such Code is granted;
``(2) the term `employee' means an employee in or under an
agency, including an individual described in sections 2104(b)
and 2105(e); and
``(3) the term `agency' means--
``(A) an Executive agency;
``(B) the United States Postal Service;
``(C) the Postal Regulatory Commission; and
``(D) an employing authority in the legislative
branch.
``Sec. 7382. Ineligibility for employment
``(a) In General.--Subject to subsection (c), any person who has a
seriously delinquent tax debt shall be ineligible to be appointed or to
continue serving as an employee.
``(b) Disclosure Requirement.--The head of each agency shall take
appropriate measures to ensure that each person applying for employment
with such agency shall be required to submit (as part of the
application for employment) certification that such person does not
have any seriously delinquent tax debt.
``(c) Regulations.--The Office of Personnel Management, in
consultation with the Internal Revenue Service, shall, for purposes of
carrying out this section with respect to the executive branch,
promulgate any regulations which the Office considers necessary, except
that such regulations shall provide for the following:
``(1) All due process rights, afforded by chapter 75 and any
other provision of law, shall apply with respect to a
determination under this section that an applicant is
ineligible to be appointed or that an employee is ineligible to
continue serving.
``(2) Before any such determination is given effect with
respect to an individual, the individual shall be afforded 60
days to demonstrate that such individual's debt is one
described in subparagraph (A), (B), (C), or (D) of section
7381(a)(1).
``(3) An employee may continue to serve, in a situation
involving financial hardship, if the continued service of such
employee is in the best interests of the United States, as
determined on a case-by-case basis.
``(d) Reports to Congress.--The Director of the Office of Personnel
Management shall report annually to Congress on the number of
exemptions made pursuant to subsection (c)(3).
``Sec. 7383. Review of public records
``(a) In General.--Each agency shall provide for such reviews of
public records as the head of such agency considers appropriate to
determine if a notice of lien (as described in section 7381(1)) has
been filed with respect to an employee of or an applicant for
employment with such agency.
``(b) Additional Requests.--If a notice of lien is discovered under
subsection (a) with respect to an employee or applicant for employment,
the agency may--
``(1) request that the employee or applicant execute and
submit a form authorizing the Secretary of the Treasury to
disclose to the head of the agency information limited to
describing whether the employee or applicant has a seriously
delinquent tax debt; and
``(2) contact the Secretary of the Treasury to request tax
information limited to describing whether the employee or
applicant has a seriously delinquent tax debt.
``(c) Authorization Form.--The Secretary of the Treasury shall make
available to all agencies a standard form for the authorization
described in subsection (b)(1).
``(d) Negative Consideration.--The head of an agency, in considering
an individual's application for employment or in making an employee
appraisal or evaluation, shall give negative consideration to a refusal
or failure to comply with a request under subsection (b)(1).
``Sec. 7384. Confidentiality
``Neither the head nor any other employee of an agency may--
``(1) use any information furnished under the provisions of
this subchapter for any purpose other than the administration
of this subchapter;
``(2) make any publication whereby the information furnished
by or with respect to any particular individual under this
subchapter can be identified; or
``(3) permit anyone who is not an employee of such agency to
examine or otherwise have access to any such information.''.
(b) Clerical Amendment.--The analysis for chapter 73 of title 5,
United States Code, is amended by adding at the end the following:
``SUBCHAPTER VIII--INELIGIBILITY OF PERSONS HAVING SERIOUSLY DELINQUENT
TAX DEBTS FOR FEDERAL EMPLOYMENT
``7381. Definitions.
``7382. Ineligibility for employment.
``7383. Review of public records.
``7384. Confidentiality.''.
SEC. 3. EFFECTIVE DATE.
This Act and the amendments made by this Act shall take effect 9
months after the date of enactment of this Act.
Committee Statement and Views
PURPOSE AND SUMMARY
Most taxpayers file accurate tax returns and pay the taxes
they owe on time, regardless of their income. Federal employees
and individuals applying for federal employment should do the
same. At the end of fiscal year 2009, the most recent year for
which Internal Revenue Service (IRS) data is available, 184,000
civilian federal employees owed more than $1.5 billion in
taxes. The average delinquency rate for federal civilian
employees was 3.35 percent, up from 2.29 percent in fiscal year
2008.\1\ The vast majority of federal workers who owe taxes owe
them from the income they earn.
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\1\Internal Revenue Service, Federal Employee/Retiree Delinquency
Initiative (FERDI) Annual Report, October 2009.
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Employees who consciously ignore the channels and processes
in place to fulfill their tax obligations must be held
accountable. The Federal Employee Tax Accountability Act of
2011 addresses this area of non-compliance with our tax laws by
prohibiting individuals with seriously delinquent tax debt from
federal civilian employment. The intent of the bill is simple:
If you are a federal employee or applicant, you should be
making a good faith effort to pay your taxes or to dispute
them, as all taxpayers have the right to do. Holding federal
employees who fail to meet their taxpayer obligations
accountable will foster public confidence in the federal
workforce.
BACKGROUND AND NEED FOR LEGISLATION
Federal employees are called to account for paying taxes by
the Code of Ethics for the Executive Branch.\2\ The code of
ethics dictates that federal employees must ``satisfy in good
faith their obligations as citizens, including all just
financial obligations, especially those such as federal, state,
or local taxes that are imposed by law.''
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\2\5 CFR 2635.809.
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The IRS urges individuals to resolve their taxpayer
obligations. Taxpayers who fail to pay all they owe receive a
Notice of Tax Due and Demand for Payment, a bill including the
tax owed plus interest and penalties. If the taxpayer does not
respond to the first notice or subsequent notices sent by the
IRS, their account becomes delinquent.
Delinquent accounts may be turned over for collection,
during which time an attempt will be made to reach agreement on
a payment plan. Taxpayers who cannot pay their tax on time have
a number of options, including (1) extension of time to pay;
(2) installment agreement; (3) delayed collection; and (4)
offer in compromise. Taxpayers who fail to cooperate with
payment options may be subject to enforced collection action.
The IRS affords individuals several avenues for
reconsideration, including the right to appeal the collection
action.
During the collection process, the IRS may file a Notice of
Federal Tax Lien to secure the government's interest. Once a
lien has been filed, the IRS cannot issue a Certificate of
Release of Federal Tax Lien until the taxes, penalties,
interest, and associated recording fees are paid in full.
In 1992, the IRS established the Federal Employee/Retiree
Delinquency Initiative (FERDI) to promote federal tax
compliance among current and retired federal employees. Under
FERDI, the IRS annually identifies federal employees who are
tax delinquent for appropriate follow-up action. In addition,
the IRS contacts agency Chief Human Capital Officers with
general data on delinquency rates of their civilian employees.
The IRS also provides information to support employee
communication on tax compliance.\3\
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\3\Statement of Beth Tucker, Deputy Commissioner, Wage and
Investment Division, Internal Revenue Service, for hearing entitled,
``H.R. 4735, a bill to amend title 5, United States Code, to provide
that persons having seriously delinquent tax debts shall be ineligible
for federal employment,'' U.S. House Subcommittee on Federal Workforce,
Postal Service and the District of Columbia, March 17, 2010, at pp 15-
18.
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To help the IRS collect delinquent taxes more effectively,
Congress included a provision in the Taxpayer Relief Act of
1997\4\ authorizing the establishment of the Federal Payment
Levy Program (FPLP), which allows the IRS to continuously levy
up to 15 percent of certain federal payments made to delinquent
taxpayers. Federal payments that can be levied through the FPLP
include federal salaries, federal annuities, and federal
employee travel advances or reimbursements.
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\4\26 USC 6331(h).
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In March 2011, the Chief Human Capital Officers Council met
to develop strategies to reduce the number of federal employees
with delinquent tax liabilities. Agency heads discussed the
federal employee delinquency rate in communications related to
the 2010 tax filing deadline. For example, Office of Personnel
Management Director John Berry sent an email reminding OPM
employees of their responsibility to pay their taxes.\5\
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\5\Email from John Berry, Director, U.S. Office of Personnel
Management, April 15, 2011.
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Despite these efforts, the percentage of federal employees
with delinquent tax liabilities has increased. At the end of
fiscal year 2009, the most recent year for which Internal
Revenue Service (IRS) data is available, 184,240 civilian
federal employees owed $1,517,030,306 in taxes. Only 85,000 of
the 184,240 had entered into installment agreements. The
average delinquency rate for federal civilian employees was
3.35 percent, up from 2.29 percent in fiscal year 2008.\6\ The
Committee agrees with the General Accountability Office that
``voluntary compliance with tax law, the foundation of the U.S.
tax system, could be undermined if the public perceives that
federal workers and former federal workers successfully evade
their tax obligations.''\7\ Since the vast majority of federal
workers owe taxes stemming from the income they earn, the
Committee supports the legislation.
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\6\Internal Revenue Service, Federal Employee/Retiree Delinquency
Initiative (FERDI) Annual Report, October 2009, available at http://
msnbcmedia.msn.com/i/CNBC/Sections/News_And_Analysis/_Story_Inserts/
graphics/_MEDIA/FERDI_2009_REDACTED.pdf
\7\U.S. General Accountability Office, Internal Revenue Service:
Unpaid Taxes of Federal Workers and Annuitants, GAO-01-195 (Washington,
D.C.: June 2001).
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LEGISLATIVE HISTORY
On March 3, 2010, Representative Chaffetz (R-UT) introduced
H.R. 4735, a bill to amend title 5, United States Code, to
provide that persons having seriously delinquent tax debts
shall be ineligible for federal employment. H.R. 4735 was
offered as an amendment to H.R. 572, the Contracting and Tax
Accountability Act of 2009 during Committee consideration of
H.R. 572 on March 4, 2010. H.R. 572 was not reported by the
Committee during the 111th Congress. The Subcommittee on
Federal Workforce, Postal Service, and the District of Columbia
held a hearing to consider the legislation on March 17, 2010.
H.R. 4735 was reintroduced for the 112th Congress on February
28, 2011, as H.R. 828.
Section-by-Section
Section 1. Short Title
Establishes the short title of the bill as ``Federal
Employee Tax Accountability Act of 2011.''
Section 2. Ineligibility of Persons Having Seriously Delinquent Tax
Debts for Federal Employment
Individuals having seriously delinquent tax debts are
ineligible for federal employment in the executive and
legislative branch. ``Seriously tax delinquent'' is defined as
an outstanding federal tax debt for which a notice of lien has
been publicly filed. The bill exempts employees who are working
to settle tax liabilities by excluding federal tax debts being
paid in accordance with an installment agreement, offer of
compromise, or wage garnishment; for which a due process
hearing or request for relief from joint and several liability
is requested or pending; or for which relief has been granted.
The bill prescribes a scheme for conducting the tax reviews
necessary to identify individuals who are seriously tax
delinquent that is based on the July 29, 1977 Treasury
Department Order granting the IRS Commissioner authority to
undertake tax checks. First, agencies identify individuals
ineligible for employment by requiring applicants to certify
they are not seriously tax delinquent. Second, agencies
periodically conduct reviews of public records for liens. If a
lien is discovered, the individual submits a form to the agency
authorizing the Secretary of the Treasury to disclose to the
agency head information on whether or not the individual has a
seriously delinquent tax debt. Tax information disclosed to the
agency head is confidential.
The Office of Personnel Management (OPM), in consultation
with the Internal Revenue Service, establishes regulations to
implement the bill. The regulations must give the individual 60
days to demonstrate their debt meets one of the exemptions,
provide due process rights, and allow for a financial hardship
exemption. OPM reports annually to Congress on the number of
financial hardship exemptions granted.
Section 3. Effective Date
The bill takes effect 9 months after the date of enactment.
Explanation of Amendments
Rep. Chaffetz offered an amendment in the nature of a
substitute establishing a scheme for identifying individuals
who are seriously tax delinquent. The Chaffetz amendment was
agreed to by voice vote.
Rep. Lynch offered an amendment to the Chaffetz amendment
in nature of a substitute exempting federal employees whose
wages are being garnished, requiring additional due process
measures before a personnel action is taken, and providing for
a financial hardship exemption. Chairman Issa asked unanimous
consent to modify the time period for an individual to
establish they do not have seriously delinquent tax debt from
90 days to 60 days. There was no objection. The Lynch
amendment, as modified, was agreed to by voice vote.
Committee Consideration
On April 13, 2011, the Committee met in open session and
ordered reported favorably the bill, H.R. 828, as amended, by
voice vote, a quorum being present.
Roll Call Votes
There were no recorded votes during consideration of H.R.
828.
Application of Law to the Legislative Branch
Section 102(b)(3) of Public Law 104-1 requires a
description of the application of this bill to the legislative
branch where the bill relates to the terms and conditions of
employment or access to public services and accommodations.
This bill prohibits individuals with seriously delinquent tax
debt from federal civilian employment, including legislative
branch employees.
Statement of Oversight Findings and Recommendations of the Committee
In compliance with clause 3(c)(1) of rule XIII and clause
2(b)(1) of rule X of the Rules of the House of Representatives,
the Committee's oversight findings and recommendations are
reflected in the descriptive portions of this report.
Statement of General Performance Goals and Objectives
In accordance with clause 3(c)(4) of rule XIII of the Rules
of the House of Representatives, the Committee's performance
goals and objectives are reflected in the descriptive portions
of this report.
Federal Advisory Committee Act
The Committee finds that the legislation does not establish
or authorize the establishment of an advisory committee within
the definition of 5 U.S.C. App., Section 5(b).
Unfunded Mandate Statement
Section 423 of the Congressional Budget and Impoundment
Control Act (as amended by Section 101(a)(2) of the Unfunded
Mandates Reform Act, P.L. 104-4) requires a statement as to
whether the provisions of the reported include unfunded
mandates. In compliance with this requirement the Committee has
received a letter from the Congressional Budget Office included
herein.
Earmark Identification
H.R. 828 does not include any congressional earmarks,
limited tax benefits, or limited tariff benefits as defined in
clause 9 of rule XXI.
Committee Estimate
Clause 3(d)(2) of rule XIII of the Rules of the House of
Representatives requires an estimate and a comparison by the
Committee of the costs that would be incurred in carrying out
H.R. 828. However, clause 3(d)(3)(B) of that rule provides that
this requirement does not apply when the Committee has included
in its report a timely submitted cost estimate of the bill
prepared by the Director of the Congressional Budget Office
under section 402 of the Congressional Budget Act.
Budget Authority and Congressional Budget Office Cost Estimate
With respect to the requirements of clause 3(c)(2) of rule
XIII of the Rules of the House of Representatives and section
308(a) of the Congressional Budget Act of 1974 and with respect
to requirements of clause 3(c)(3) of rule XIII of the Rules of
the House of Representatives and section 402 of the
Congressional Budget Act of 1974, the Committee has received
the following cost estimate for H.R. 828 from the Director of
Congressional Budget Office:
May 11, 2011.
Hon. Darrell Issa,
Chairman, Committee on Oversight and Government Reform,
House of Representatives, Washington, DC.
Dear Mr. Chairman: The Congressional Budget Office has
prepared the enclosed cost estimate for H.R. 828, the Federal
Employee Tax Accountability Act of 2011.
If you wish further details on this estimate, we will be
pleased to provide them. The CBO staff contact is Matthew
Pickford.
Sincerely,
Douglas W. Elmendorf.
Enclosure.
H.R. 828--Federal Employee Tax Accountability Act of 2011
H.R. 828 would make individuals with federal tax debt that
is seriously delinquent ineligible to be appointed, or continue
serving, as an employee of the federal government. The
legislation defines seriously delinquent tax debt as
outstanding tax debt to the federal government for which a
public lien has been filed. Tax debt that is being paid in a
timely manner, or is part of a requested or pending collection-
due-process hearing, would not be considered seriously
delinquent. Federal agencies would be required to have job
applicants certify that they do not have such debt. The
legislation would also allow agencies to review the public
records of applicants or current employees; if a lien is
discovered, agencies would be authorized to ask affected
individuals to request that the Secretary of the Treasury
confidentially disclose the status of that lien.
Based on information from the Office of Management and
Budget, the Internal Revenue Service, and the Joint Committee
on Taxation (JCT), CBO estimates that, subject to the
availability of appropriated funds, implementing H.R. 828 would
cost $1 million in 2012 and less than $500,000 in subsequent
years to create certification forms, develop new regulations,
and review records of current and prospective employees.
Pay-as-you-go procedures apply to the bill because it would
affect direct spending and revenues. Agencies not funded
through annual appropriations, such as the Tennessee Valley
Authority and Bonneville Power Administration, would face some
additional costs, but CBO estimates that any net increase in
direct spending by such agencies would not be significant. JCT
estimates that enacting the bill would have a negligible effect
on revenues.
H.R. 828 contains no intergovernmental or private-sector
mandates as defined in the Unfunded Mandates Reform Act and
would not affect the budgets of state, local, or tribal
governments.
The CBO staff contact for this estimate is Matthew
Pickford. This estimate was approved by Theresa Gullo, Deputy
Assistant Director for Budget Analysis.
Changes in Existing Law Made by the Bill, as Reported
In compliance with clause 3(e) of rule XIII of the Rules of
the House of Representatives, changes in existing law made by
the bill, as reported, are shown as follows (new matter is
printed in italic and existing law in which no change is
proposed is shown in roman):
TITLE 5, UNITED STATES CODE
* * * * * * *
PART III--EMPLOYEES
* * * * * * *
SUBPART F--LABOR-MANAGEMENT AND EMPLOYEE RELATIONS
* * * * * * *
CHAPTER 73--SUITABILITY, SECURITY, AND CONDUCT
SUBCHAPTER I--REGULATION OF CONDUCT
Sec.
7301. Presidential regulations.
* * * * * * *
SUBCHAPTER VIII--INELIGIBILITY OF PERSONS HAVING SERIOUSLY DELINQUENT
TAX DEBTS FOR FEDERAL EMPLOYMENT
7381. Definitions.
7382. Ineligibility for employment.
7383. Review of public records.
7384. Confidentiality.
* * * * * * *
SUBCHAPTER VIII--INELIGIBILITY OF PERSONS HAVING SERIOUSLY DELINQUENT
TAX DEBTS FOR FEDERAL EMPLOYMENT
Sec. 7381. Definitions
For purposes of this subchapter--
(1) the term ``seriously delinquent tax debt'' means
an outstanding debt under the Internal Revenue Code of
1986 for which a notice of lien has been filed in
public records pursuant to section 6323 of such Code,
except that such term does not include--
(A) a debt that is being paid in a timely
manner pursuant to an agreement under section
6159 or section 7122 of such Code;
(B) a debt with respect to which a collection
due process hearing under section 6330 of such
Code, or relief under subsection (a), (b), or
(f) of section 6015 of such Code, is requested
or pending;
(C) a debt with respect to which a levy has
been issued under section 6331 of such Code
(or, in the case of an applicant for
employment, a debt with respect to which the
applicant agrees to be subject to a levy issued
under such section); and
(D) a debt with respect to which relief under
section 6343(a)(1)(D) of such Code is granted;
(2) the term ``employee'' means an employee in or
under an agency, including an individual described in
sections 2104(b) and 2105(e); and
(3) the term ``agency'' means--
(A) an Executive agency;
(B) the United States Postal Service;
(C) the Postal Regulatory Commission; and
(D) an employing authority in the legislative
branch.
Sec. 7382. Ineligibility for employment
(a) In General.--Subject to subsection (c), any person who
has a seriously delinquent tax debt shall be ineligible to be
appointed or to continue serving as an employee.
(b) Disclosure Requirement.--The head of each agency shall
take appropriate measures to ensure that each person applying
for employment with such agency shall be required to submit (as
part of the application for employment) certification that such
person does not have any seriously delinquent tax debt.
(c) Regulations.--The Office of Personnel Management, in
consultation with the Internal Revenue Service, shall, for
purposes of carrying out this section with respect to the
executive branch, promulgate any regulations which the Office
considers necessary, except that such regulations shall provide
for the following:
(1) All due process rights, afforded by chapter 75
and any other provision of law, shall apply with
respect to a determination under this section that an
applicant is ineligible to be appointed or that an
employee is ineligible to continue serving.
(2) Before any such determination is given effect
with respect to an individual, the individual shall be
afforded 60 days to demonstrate that such individual's
debt is one described in subparagraph (A), (B), (C), or
(D) of section 7381(a)(1).
(3) An employee may continue to serve, in a situation
involving financial hardship, if the continued service
of such employee is in the best interests of the United
States, as determined on a case-by-case basis.
(d) Reports to Congress.--The Director of the Office of
Personnel Management shall report annually to Congress on the
number of exemptions made pursuant to subsection (c)(3).
Sec. 7383. Review of public records
(a) In General.--Each agency shall provide for such reviews
of public records as the head of such agency considers
appropriate to determine if a notice of lien (as described in
section 7381(1)) has been filed with respect to an employee of
or an applicant for employment with such agency.
(b) Additional Requests.--If a notice of lien is discovered
under subsection (a) with respect to an employee or applicant
for employment, the agency may--
(1) request that the employee or applicant execute
and submit a form authorizing the Secretary of the
Treasury to disclose to the head of the agency
information limited to describing whether the employee
or applicant has a seriously delinquent tax debt; and
(2) contact the Secretary of the Treasury to request
tax information limited to describing whether the
employee or applicant has a seriously delinquent tax
debt.
(c) Authorization Form.--The Secretary of the Treasury shall
make available to all agencies a standard form for the
authorization described in subsection (b)(1).
(d) Negative Consideration.--The head of an agency, in
considering an individual's application for employment or in
making an employee appraisal or evaluation, shall give negative
consideration to a refusal or failure to comply with a request
under subsection (b)(1).
Sec. 7384. Confidentiality
Neither the head nor any other employee of an agency may--
(1) use any information furnished under the
provisions of this subchapter for any purpose other
than the administration of this subchapter;
(2) make any publication whereby the information
furnished by or with respect to any particular
individual under this subchapter can be identified; or
(3) permit anyone who is not an employee of such
agency to examine or otherwise have access to any such
information.
* * * * * * *
MINORITY VIEWS
As the majority notes in this report, ``Most taxpayers file
accurate tax returns and pay the taxes they owe on time,
regardless of their income. Federal employees and individuals
applying for federal employment should do the same.'' By and
large, they do.
The vast majority of federal workers take their income tax
obligations seriously, as evidenced by the fact that the tax
compliance rate in the federal community is much higher than in
the general public. According to the most recent statistics
from the Internal Revenue Service, more than 96% of federal
workers paid their taxes on time and do not owe money to the
government.
Chairman Issa conceded during the Committee's consideration
of H.R. 828 that, given the high voluntary compliance rate
within the federal workforce, H.R. 828 is ``almost pure
symbolism.''\8\ The Joint Committee on Taxation agrees. It
estimates that H.R. 828 would have a ``negligible impact'' on
revenue.
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\8\House Committee on Oversight and Government Reform, Full
Committee Business Meeting, p. 87, 112th Cong. (Apr. 13, 2011).
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The minority appreciates that the majority supported an
amendment offered by Rep. Lynch to ensure that H.R. 828, in the
rare circumstances in which it applies, would not hinder the
government's revenue collection efforts or result in unfair
treatment of federal employees.
All federal workers should pay their taxes. The Committee's
efforts and energy would be better spent, however, by focusing
on measures to strengthen the federal civil service and improve
the efficiency and effectiveness of the federal government
rather than by making symbolic gestures intended to perpetuate
a negative image of the federal workforce.
Elijah E. Cummings.