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Rep. Brown Requests Analysis Of The 'Fast And Efficient Tax Filing Act.'

MAR. 3, 1996

Rep. Brown Requests Analysis Of The 'Fast And Efficient Tax Filing Act.'

DATED MAR. 3, 1996
DOCUMENT ATTRIBUTES
  • Authors
    Brown, Rep. George E.
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    filing time
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 96-8513 (3 pages)
  • Tax Analysts Electronic Citation
    96 TNT 57-53
====== SUMMARY ======

Rep. George E. Brown Jr., D-Calif., has asked Treasury to evaluate the "Fast and Efficient Tax Filing Act" proposed by Rep. Christopher Cox, R-Calif. The legislation would allow the Secretary of the Treasury to designate qualified delivery services, in addition to the U.S. Postal Service, for purposes of timely filing documents with the IRS.

====== FULL TEXT ======

CONGRESSMAN GEORGE E. BROWN, JR.

 

42nd District of California

 

2300 Rayburn House Office Building

 

Washington, D.C. 20515-0542

TO: Office of Congressional Inquiries, U.S. Dept. of the Treasury

FROM: Yuki Fujiyama, Legislative Assistant to Congressman Brown

DATE: March 13, 1996

MESSAGE:

[1] Attached is a copy of "Dear Colleague" issued by Congressman Christopher Cox regarding his proposed legislation called the "Fast and Efficient Tax Filing Act."

[2] The proposed bill sounds good to me, but before I recommend my boss to become a cosponsor of the bill, I would like to know administration's position on this proposal. I would appreciate it if you could provide me your analysis of the proposed bill. Thank you.

* * * * *

March 8, 1996

HELP TAKE SOME OF THE STING OUT OF PAYING TAXES

BE AN ORIGINAL

 

CO-SPONSOR OF THE "FAST AND EFFICIENT TAX FILING ACT"

Dear Colleague:

[3] Within the next month, hundreds of thousands of your constituents will do one of their least favorite things -- file their returns with the Internal Revenue Service. Wouldn't you like the opportunity to make this painful activity a little easier to bear?

[4] The Internal Revenue Code currently provides that the postmark on a tax document is deemed to be its delivery date. However, a recent decision by the U.S. Court of Appeals for the Ninth Circuit has held that in order for a taxpayer to rely on this provision, he or she is REQUIRED to use the United States Postal Service. As a result, even if a taxpayer uses an overnight private delivery service that guarantees EARLIER receipt by the Internal Revenue Service than first class U.S. Postal Service mail, his or her tax documents will be considered officially late.

[5] To end this inequity, I will introduce the "Fast and Efficient Tax Filing Act." My bill would permit the Secretary of the Treasury to designate qualified delivery services, in addition to the U.S. Postal Service, for purposes of timely filing of tax documents with the IRS. This would both increase the efficiency of the IRS and make it easier for taxpayers to file their tax returns on time.

[6] This legislation is supported by taxpayer advocacy groups, including the 300,000-member National Taxpayers Union. A letter of endorsement from the NTU appears on the reverse.

[7] If you would like to become an original co-sponsor of the "Fast and Efficient Tax Filing Act," please contact Will Lauber of my staff at 5-5611. The last day to become an original co-sponsor is THURSDAY, MARCH 14.

Sincerely,

Christopher Cox

 

Congress of the United States

 

House of Representatives

* * * * *

March 7, 1996

The Honorable Christopher Cox

 

U.S. House of Representatives

 

2402 Rayburn House Office Building

 

Washington, DC 20515

Dear Congressman Cox:

[8] The 300,000-member National Taxpayers Union strongly supports your Fast and Efficient Tax Filing Act, which would permit the Secretary of the Treasury to designate qualified delivery services for purposes of timely filing of tax documents with the Internal Revenue Service and Tax Court.

[9] Many aspects of the Internal Revenue Code and its enforcement seem outmoded and inconsistent, but few are as archaic as the policy on the filing of tax documents. Few taxpayers are aware of the fact that the IRS will only accept a receipt from the U.S. Postal Service as evidence that a document was delivered to the tax agency on time. Every year many citizens have been placed in financial peril simply because they made a reasonable assumption that a receipt from a delivery service was adequate.

[10] With the onset of the Information Age, many national delivery services have proven to be more reliable than the U.S. Postal Service. Indeed, private companies from law firms to financial industries often entrust Federal Express, United Parcel Service, and many others to quickly deliver documents upon which their livelihoods depend. Yet, current IRS policy forces taxpayers to patronize the postal monopoly.

[11] Your legislation would also make the filing of important documents more convenient for taxpayers who do not have easy access to a Post Office, or do not have time to wait in long lines for Registered Mail receipts. Private delivery firms can provide the personalized, door-to-door service many citizens prefer.

[12] A federal appeals court in San Francisco recently upheld a lower court ruling that the judicial branch cannot compel the IRS to recognize the receipts of reputable delivery services. According to the ruling, while a taxpayer may "put forth what may be a legitimate policy rationale for extending the rule to private delivery services, it is for Congress, not the courts, to make such a change."

[13] For this reason, taxpayers are now looking to Congress to remove this onerous and pointless compliance burden. Congress should modernize the tax filing law by enacting the Fast and Efficient Tax Filing Act.

Sincerely,

David Keating

 

Executive Vice President

 

National Taxpayers Union

 

Alexandria, Virginia
DOCUMENT ATTRIBUTES
  • Authors
    Brown, Rep. George E.
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    filing time
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 96-8513 (3 pages)
  • Tax Analysts Electronic Citation
    96 TNT 57-53
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