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Christopher Bergin

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Why Congress Should Increase the IRS Budget

Posted: 04/17/2012 12:28 pm

"When all is lost," a comic once said, "ask the IRS -- they'll find something." That's easier said than done these days, however, because three in ten people who call the IRS for guidance this tax season will have their questions go unanswered. But, rather than blame the agency, frustrated taxpayers should focus their anger at the real culprit -- Congress.

On Capitol Hill, lawmakers are imposing more demands on the IRS while refusing to provide the resources to ensure that the agency can do its job. The agency then must cut staff, leaving it unable to collect hundreds of billions of dollars a year that taxpayers owe their government.

This "tax gap," now estimated to total $450 billion a year, corrodes public confidence in government, with taxpayers who try their best to comply with the tax laws increasingly feeling as if those who cheat on their taxes are playing them for suckers -- and getting away with it.

How did we get here?

The IRS is unlike any other public agency both in what it does and how it is funded. It depends on a fickle Congress that refuses to set a long-term path for the agency and stick to it. Instead, the IRS in recent decades has lived life on a pendulum, swinging between the goals of law enforcement and of customer service.

When the political winds blow in one direction, with the federal government short of cash and the public demanding action against tax cheats, Congress pressures the IRS to crack down, beef up enforcement, and generate more money for Washington.

That lasts for a few years until we see stories -- real or imagined -- about IRS abuse of taxpayers, high-handed audits, and the like. At that point, Congress steps in and demands that the IRS back off enforcement and beef up its customer service.

Today, the IRS' challenge is even more imposing, with the agency buffeted by a swirl of conflicting political headwinds. In the past year, the IRS took a $300 million budget cut and trimmed 5,000 jobs. At the same time, it regulates and administers an increasingly complex tax code -- one that now features more than 3.8 million words and undergoes hundreds of changes each year that require new paperwork, updated computer systems, revised audit procedures, and lengthy explanations for tax preparers and the public.

Soon, the IRS will face a new challenge -- administering health reform once it takes effect fully. In his 2012 budget, President Obama proposed to increase the IRS's annual budget by approximately $950 million, so that it would total $12.8 billion, in part to ensure that it could administer health reform. But Republicans, who overwhelmingly opposed health reform, led the successful charge to cut IRS funds to $11.8 billion; some Republicans would eliminate the agency altogether.

Scrapping the IRS may sound tempting, especially now that tax season is upon us, but consider this: The IRS collects about $2.5 trillion a year, or an estimated 92 percent of all federal receipts. The agency says that for every dollar it gets from Congress, it generates $200 of federal revenue.

Taxpayers who think that underfunding the IRS budget won't affect them negatively should think again. Staff cuts and the rise in identity theft cases related to tax refunds led the IRS to warn taxpayers earlier this year that it may have to delay refunds. Some early filers have reported delays of a month or longer.

By slashing the IRS budget, Congress has achieved something truly noteworthy -- undermining its own ability to raise revenue and cut the federal deficit. Isn't that a bit like cutting off your nose to spite your face?


Christopher Bergin is President and Publisher of Tax Analysts and an expert on federal tax policy. He has written extensively on federal tax issues for almost 30 years, and he now blogs for Tax.com.

 
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"When all is lost," a comic once said, "ask the IRS -- they'll find something." That's easier said than done these days, however, because three in ten people who call the IRS for guidance this tax sea...
"When all is lost," a comic once said, "ask the IRS -- they'll find something." That's easier said than done these days, however, because three in ten people who call the IRS for guidance this tax sea...
 
 
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HUFFPOST SUPER USER
HitnMyths
Too large a life for a micro bio
05:27 PM on 04/18/2012
Well this just can't be right because I've read six or seven accounts from the less gifted critics of the Affordable Health Care Act swearing that the IRS has hired 12,000, 14,000 and 17,000 new agents just to enforce the onerous tax on nonmpliance. That bunch couldn't be wrong!
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beckola
Dance like no one is watching
11:11 AM on 04/18/2012
Sounds like intense lobbying went on. The wealthy have less to fear from the hamstrung IRS when they take a questionable write-off, or pay taxes based on the results of creative accounting. Just the wealthy Republicans protecting their wealthy cronies--old news, let's move on.
HUFFPOST SUPER USER
frank1946
Tell the Truth
08:33 AM on 04/18/2012
Quicken makes CPA's and Tax Collectors obsolete !

"Tax Gap" is just another Tag Line for a Congressional Hearing on $$$ for the above.

Simplify the Tax Code, who needs more CPA's ?
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ErikKengaard
08:32 AM on 04/18/2012
In so far as we have a tax on taxable income, we have a choice between simplicity and reasonableness. Simplicity would lead in the direction of a tax on revenue. Reasonableness leads in the direction we have been going. If we tax inflation, that motivates congress to increase inflation. If interest payments are not excluded from taxable income, we discourage investment. If we do not address "constructive sales," we enable avoidance. Read just the rules on transactions on equities and options to get a flavor of how being reasonable leads to complication.
One thing that could be done is to simply explain the rules more clearly.
05:17 AM on 04/18/2012
This is derived from a massively complex and distorting tax policy that requires the tax police to be a huge agency. Isn't the real solution, tax reform and for Congress to stop adding well meaning (in some cases) but ultimately distorting adjustments to the code. The code is and contains more than 3.4 million words; printed 60 lines to the page, it would fill more than 7500 letter-size pages. It's estimated we spend 6.1B hours filling out the forms each year. It spawned an entire industry of compliance. It's estimated that we spend 20% of the revenues generated in actual costs.

So, instead of hiring more people to run down the evaders (a legitimate concern). Make it simpler, automate collection, and you will save huge amounts
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01:04 AM on 04/18/2012
From a year ago...

http://www.huffingtonpost.com/2011/04/11/irs-funding-cuts-congress_n_847741.html
IRS Funding Cut Days Before Report Shows $330 Billion In Uncollected Taxes

"WASHINGTON -- As part of the budget deal hashed out on Friday evening, lawmakers agreed that no additional federal funds would be used to hire new IRS agents.

Then on Monday, the Government Accountability Office publicly released a study showing that, as of the end of fiscal year 2010, roughly $330 billion in federal taxes had never been paid -- an amount that, if collected, would represent nearly nine times the amount of savings as the budget itself.

The dual developments aren’t shocking. Despite evidence that a single dollar spent on enforcing the tax code could result in up to ten dollars in revenue, politicians, naturally, are reluctant to align themselves with tax collectors. And yet, the sacrificing of funds for IRS agents in the continuing resolution deal underscores a particular problem that seems bound to confront fiscally conscious lawmakers.

“Cutting back on IRS enforcement could easily cost the treasury much more in revenue than it saves,” said Chuck Marr, Director of Federal Tax Policy at the Center on Budget and Policy Priorities..."
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11:29 AM on 04/18/2012
The deficit hawks are not serious about correcting the deficit, or they would have increased the IRS budget after discovery of $ 330 billion in uncollected taxes.
07:12 PM on 04/17/2012
The existing INCOME TAX laws are so complex that even the IRS has trouble understanding what Congress intended. Moving forward, all income taxes should be scrapped in favor of consumption taxes. With consumption taxes, those who consume the most resources, pay the highest taxes.
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golions
Real Americans drink coffee, not tea.
06:53 PM on 04/17/2012
Hate to say this because nobody likes the IRS, but you're absolutely right.
05:08 PM on 04/17/2012
A larger budget?!? Really?!? Isn't the budget already large enough???

Why not just do a flat tax or fair tax system and cut out ALL deductions...period. One just pays a flat rate (based on money MADE, not earned or through some invested rig) which is based off a rising scale...the more one makes the more one pays as a percentage with a cap at say 30% (or whatever).
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12:47 AM on 04/18/2012
Flat tax isn't fair to the poor.
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HUFFPOST SUPER USER
VPerry24
Carpe Diem!
05:29 AM on 04/18/2012
The poor should be excluded like the 50% that presently don't pay income taxes because the tax table grew but their income did not and they fell off. But a flat tax would be good, no more loopholes and simplicity, cuts down on the Army of IRS Agents as well.
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lightningbolt
04:54 PM on 04/17/2012
The republicans are deliberately trying to bankrupt the country.  Their refusal to give the IRS enough money AND their outrageous spending and borrowing habits prove it.
03:29 PM on 04/17/2012
In 1960s taxes collected from companies doing business in US, which are based in foreign counties was about 25% to 33 % of taxes collected. Now it is less than 3%, with our imports the way they are, doesn't this say that the IRS is not doing its job correctly concerning foreign based companies doing business in U.S.?
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VPerry24
Carpe Diem!
05:30 AM on 04/18/2012
...and to think that the rest of us little earners can make up the difference in revenue is insane.
When tax was established only the rich paid taxes, now it is almost the other way around.
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11:30 AM on 04/18/2012
Sounds familiar...

http://www.sparknotes.com/history/european/frenchrev/summary.html
SparkNotes­: The French Revolution (1789-1799­): Summary of Events

"No one factor was directly responsibl­e for the French Revolution­. Years of feudal oppression and fiscal mismanagem­ent contribute­d to a French society that was ripe for revolt. Noting a downward economic spiral in the late 1700s, King Louis XVI brought in a number of financial advisors to review the weakened French treasury. Each advisor reached the same conclusion­—that France needed a radical change in the way it taxed the public—and each advisor was, in turn, kicked out.

Finally, the king realized that this taxation problem really did need to be addressed, so he appointed a new controller general of finance, Charles de Calonne, in 1783. Calonne suggested that, among other things, France begin taxing the previously exempt nobility. The nobility refused, even after Calonne pleaded with them during the Assembly of Notables in 1787. Financial ruin thus seemed imminent.
The Estates-Ge­neral

In a final act of desperatio­n, Louis XVI decided in 1789 to convene the Estates-Ge­neral, an ancient assembly consisting of three different estates that each represente­d a portion of the French population­. If the Estates-Ge­neral could agree on a tax solution, it would be implemente­d. However, since two of the three estates—th­e clergy and the nobility—w­ere tax-exempt­, the attainment of any such solution was unlikely..­."