Continued Oversight Over the Internal Revenue Service

Subcommittee on Government Operations
Subcommittee on Government Operations
Subcommittee on Healthcare, Benefits, and Administrative Rules
Subcommittee on Healthcare, Benefits, and Administrative Rules
Hearing Date: April 17, 2018 10:00 am 2154 Rayburn HOB

PURPOSE:
  • To examine ongoing management issues at the Internal Revenue Service (IRS), including customer service challenges, the capability to implement the Employer Shared Responsibility Provision (ESRP) of the Patient Protection and Affordable Care Act (ACA), and IRS rulemaking.
BACKGROUND:
  • Each year, the National Taxpayers Advocate (NTA) issues to Congress an annual report identifying the most serious problems the IRS imposes on taxpayers.
  • The Committee recently requested documents from the IRS as a follow-up on concerns expressed at an October 2017 hearing  about rehiring fired employees. Similarly, a February 2018 TIGTA report found the IRS continues to reward employees who have tax-compliance and misconduct issues.
  • TIGTA has also raised concerns over the IRS appropriately implementing the ESRP provision of the ACA. The Committee recently wrote the Department of Treasury (Treasury) to question how the IRS is approaching enforcement of the ESRP.
  • The IRS issues the vast majority of its regulations and guidance outside of the normal regulatory process. On February 20, 2018, the Committe wrote Treasury seeking documents to show the Department’s legal analysis and justification for the exemption of IRS rules from generally applicable regulatory requirements.

Witnesses and testimonies

Name Title Organization Panel Document
The Honorable J. David Kautter Acting Commissioner Internal Revenue Service Document
The Honorable J. Russell George Inspector General Treasury Inspector General for Tax Administration Document
Ms. Nina E. Olson National Taxpayer Advocate Internal Revenue Service Document