George Holding

Mr. HOLDING

Mr. HOLDING. Mr. Speaker, thank you for the opportunity to speak on this important bill. I would also like to thank my colleagues on the Ways and Means Committee, particularly Ms. Jenkins, for collaborating to put this package together. The bill before us is built on two important principles: patient- centered health care and good governance. This bill will expand consumer-driven healthcare accounts. For families and individuals, this means expanding their ability to set aside hard-earned money tax free and giving them the ability to spend their money on the benefits most useful to them. This bill will allow Americans to use the money they have set aside for health care on over-the-counter medication regardless if they go to their doctor beforehand. Just as important, Mr. Speaker, this bill will put a stop to the Federal Government continuing to overpay for ObamaCare subsidies, thereby protecting taxpayer dollars. I support these principles, and I urge my colleagues to support the bill.

Mr. HOLDING

Mr. HOLDING. Mr. Speaker, tomorrow, the British people will vote in a historic referendum on the question of their continued Membership in the European Union. Their ultimate decision on whether to remain, or to leave, will-- without question--have implications on not only their future, but also on the future of the European Union. Mr. Speaker, there has naturally been a tremendous amount of debate on both the likely final vote tally and on the precise outcomes of any given result. And as we have observed this debate, witnessed domestic and international financial markets respond to swings in polling data, and listened to endless speculation by the pundits, there should be one thing that is absolutely certain--with no room for debate or speculation. That, regardless of the outcome of the referendum, is the commitment on the part of the United States to stand--unequivocally--with our trusted ally the United Kingdom. However Mr. Speaker, leading up to the vote tomorrow, the Obama administration has certainly been keen to express their preferred outcome, and justifications for this position. And quite publicly. It has even been suggested that the United States would not be in the market for a bilateral Free Trade Agreement with an independent United Kingdom. Thus placing the Special Relationship at quote ``the back of the queue''. This type of rhetoric and effort to tilt the scales has been particularly troubling. Fortunately Mr. Speaker, I do not believe that this, and other such statements, reflect the prevailing belief in Congress that the United States would abandon our ally--let alone seek to actively penalize the United Kingdom for any decision made by their citizens. Our relationship with the United Kingdom will remain strong. The Special Relationship enjoyed by the United States and the United Kingdom has long advanced our shared values and forged a unique and unbreakable bond between our peoples. Our relationship with the United Kingdom has weathered all storms and stood up to the countless challenges placed before it. It is a central factor in the foreign, security, economic, and trading policies of our nation. It has advanced prosperity and defended the security of our nation and the free world. Simply put, the United States is stronger because of the Special Relationship. Regardless of the vote tomorrow, the United States will stand shoulder to shoulder with the United Kingdom. We will not abandon our shared commitment to freedom, security, democracy, human rights, and a strong and enduring transatlantic relationship.

Mr. HOLDING

Mr. HOLDING. Mr. Speaker, when most folks hear or think about the Internal Revenue Service, I am sure they probably think about the April 15 deadline. Maybe they even think about the prospects of an audit, or, in most cases, I imagine people are thinking about and wondering, you know, when is their tax refund going to be delivered? Or perhaps their minds might jump to the scandals that have plagued the IRS, from the targeting of conservative groups to the IRS' failures to keep track of employee emails. Whatever the case, Mr. Speaker, I don't believe most people would immediately associate the IRS as a Federal law enforcement agency. However, the IRS is, in fact, home to our Nation's sixth largest law enforcement agency. It is called the IRS Criminal Investigation, or CI, for short. CI was originally known as the IRS Intelligence division, and it was formed in 1919 to combat widespread corruption and organized crime. A great example of that from the early days is the investigation and conviction of Al Capone. Now, today, CI is solely responsible for the enforcement of criminal violations of our Nation's tax laws and shares jurisdiction over violations of money laundering and bank secrecy laws. In addition, CI has also become an indispensable tool used in the investigation of terror financing cases and works jointly with many of our other Federal law enforcement agencies. Now, Mr. Speaker, I was a United States attorney for a number of years, and I have had the privilege of working with many CI special agents and personally know the value of their unmatched financial investigatory abilities. Unfortunately, Mr. Speaker, the IRS' mismanagement of CI and their inability to prioritize CI's needs has caused a troubling drop in the number of CI special agents and staff. This, in turn, has led to a reduction in the number of CI's investigations and convictions at a time when offenses such as identity theft, money laundering, tax fraud, and terror financing are all on the rise. These resource decisions, along with an organizational and reporting structure at the IRS that is poorly suited to oversee a Federal law enforcement agency, have demonstrated that the IRS is ill-equipped to effectively support and manage CI. Mr. Speaker, simply put, we need to be placing a premium on the world-class financial investigations CI carries out each day. This is why, Mr. Speaker, I am proud to have recently introduced the CI Realignment Act. This legislation, which I am pleased is supported by the Federal Law Enforcement Officers Association, will create a new Bureau of Criminal Investigation within the Department of the Treasury by transferring CI out of the IRS. Mr. Speaker, first and foremost, this legislation is about law enforcement. It is about the dedicated personnel at CI that work in offices across the country and, indeed, across the world. While this House will continue to have discussions and consider necessary reforms and legislation to right the ship over at the IRS, the CI Realignment Act is concerned with creating a clear distinction between the civil IRS function and the Federal law enforcement agency charged with criminal enforcement of our Nation's laws. Most importantly, Mr. Speaker, my legislation will remove CI from the bureaucracy of the scandal-ridden IRS and allow for an increased focus on law enforcement. Mr. Speaker, it is clear that the IRS urgently needs to address their shortfalls in many areas, from consumer service to data protection. Let's make certain that they do not further impede the critical work of our Nation's top financial investigators while they try to figure out how to run the IRS.

Mr. HOLDING

Mr. HOLDING. Mr. Speaker, last week, The Washington Post reported that at least 12 former Guantanamo detainees, after being released, had gone on to lead and participate in attacks against Americans and allied forces in Afghanistan. And most troubling, Mr. Speaker, the report noted that these attacks cost American lives. Mr. Speaker, the Obama administration's plan to shutter our detention facility at Guantanamo Bay and accelerate the transfer of detainees to foreign nations or even the United States is both misguided and extremely dangerous. I am committed to preventing the closure of Guantanamo and the further transfer of detainees. Mr. Speaker, even one detainee returning to the battlefield is too many. This administration needs to acknowledge the reality of the threat posed by these detainees and abandon their ill-advised attempt to close Guantanamo Bay.

Mr. HOLDING

Mr. HOLDING. Mr. Speaker, I missed roll call vote 269, H. Con. Res. 129 expressing support for the goal of ensuring that all Holocaust victims live with dignity, comfort, and security in their remaining years, and urging the Federal Republic of Germany to reaffirm its commitment to this goal through a financial commitment to comprehensively address the unique health and welfare needs of vulnerable Holocaust victims, including home care and other medically prescribed needs. Had I been present, I would have voted Yea.

Mr. HOLDING

Mr. HOLDING. Mr. Speaker, I missed roll call vote 270, H.R. 4906--to amend title 5, United States Code, to clarify the eligibility of employees of a land management agency in a time-limited appointment to compete for a permanent appointment at any Federal agency. Had I been present, I would have voted Yea.

Mr. HOLDING

Mr. HOLDING. Mr. Speaker, I missed roll call 271, H.R. 4904--MEGABYTE Act of 2016. Had I been present, I would have voted Yea.

Mr. HOLDING

Mr. HOLDING. Mr. Speaker, I missed roll call 272, H.R. 1815--Eastern Nevada Land Implementation Improvement Act. Had I been present, I would have voted Yea.

Mr. HOLDING

Mr. HOLDING. Mr. Chairman, let me begin by thanking both Chairman Thornberry and Chairman Royce for their assistance in helping to craft this amendment, and also let me thank Ranking Member Engel and Dr. Bera, who joined Chairman Royce as original cosponsors. Mr. Chairman, this amendment truly is a testament to the broad, bipartisan support for the U.S.-India relationship here in Congress. Our agreement is straightforward. It seeks to promote greater defense trade and encourage additional military cooperation between the United States and India. I believe that by requiring our government to take actions such as strengthening the Defense Technology and Trade Initiative and encouraging combined military planning with India, we can make certain that the U.S.-India defense relationship endures. Mr. Chairman, given the dynamic nature of the Indo-Pacific region and its importance to our own national security and future economic growth, now is the time to build on recent successes and propel the U.S.-India strategic partnership forward.

Mr. HOLDING

Mr. HOLDING. Mr. Speaker, I rise today to join my constituent and friend, Dawn Williamson, in raising awareness for congenital diaphragmatic hernia, also known as CDH. Mr. Speaker, CDH affects over 1,000 babies in the United States per year and has affected more than 700,000 babies worldwide since the year 2000. After giving birth to a child with CDH and finding no support groups for mothers of babies with CDH, my friend, Dawn, founded the Association of Congenital Diaphragmatic Hernia Research, Awareness, and Support, or CHERUBS, for short, in 1995. Headquartered in the beautiful town of Wake Forest, North Carolina, CHERUBS is an international charity helping over 5,700 families in 61 countries. Mr. Speaker, babies born with CDH and their loving families face a difficult journey, and I rise today to raise awareness and to recognize the importance of strong individuals like Dawn Williamson, who work to make the journey for others easier and more comfortable than it was for her. In conclusion, Mr. Speaker, I am proud to offer this resolution expressing support for the designation of April 2016 as National Congenital Diaphragmatic Hernia Awareness Month. This condition is far too common for us to know so little.

Mr. HOLDING

Mr. HOLDING. Mr. Speaker, pursuant to House Resolution 687, I call up the bill (H.R. 1206) to prohibit the hiring of additional Internal Revenue Service employees until the Secretary of the Treasury certifies that no employee of the Internal Revenue Service has a seriously delinquent tax debt, and ask for its immediate consideration.

Mr. HOLDING. Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days within which to revise and extend their remarks and include extraneous materials on H.R. 1206, currently under consideration.

Mr. HOLDING. Mr. Speaker, I yield myself such time as I may consume. H.R. 1206, the No Hires for the Delinquent IRS Act, prohibits the IRS from expanding its workforce unless the agency either certifies to Congress that IRS employees do not have seriously delinquent tax debts or explains why the agency is unable to provide this required certification. I want to commend my friend and colleague from North Carolina (Mr. Rouzer) for helping bring attention to the fact that some of the IRS' own employees, Mr. Speaker, have serious delinquencies on their personal tax obligations. The American public expects IRS employees--the same people, the same employees that audit American taxpayers--to abide by the Federal tax laws they enforce. However, Mr. Speaker, just last year, the Treasury Inspector General for Tax Administration reviewed the IRS' handling of employees that were found to have willfully violated the tax laws. So, that is how the IRS is handling the matter of their own employees who have willfully violated the tax law. Shockingly, Mr. Speaker, in 61 percent of those cases of IRS employees who have willfully violated the tax law, the IRS decided to retain the employees and failed to document why these employees were not fired. Mr. Speaker, this is unacceptable and the American people deserve better. Allowing IRS employees to continue administering our tax laws when they, themselves, are in violation of that law undermines the trust of the American taxpayer. My friend Mr. Rouzer's legislation is an important step forward towards creating accountability and restoring the public's trust in the IRS. Mr. Speaker, I reserve the balance of my time.

Mr. HOLDING. Mr. Speaker, I yield such time as he may consume to the gentleman from North Carolina (Mr. Rouzer), the sponsor of this legislation.

Mr. HOLDING. Mr. Speaker, the American people deserve and expect all IRS employees to abide by the Federal tax laws that the IRS is charged with administrating, period, end of story. I yield 2 minutes to the gentlewoman from California (Mrs. Mimi Walters).

Mr. HOLDING. Mr. Speaker, it is pretty straightforward. The IRS needs to earn and keep the trust of the American taxpayer. And I say ``earn'' with emphasis because the IRS has lost the trust of the American taxpayer. Allowing IRS employees to continue administering our tax laws when they are in violation of the law undermines the people's trust. It does not earn the people's trust. Mr. Speaker, I yield 4 minutes to the gentleman from Michigan (Mr. Walberg).

Mr. HOLDING. Mr. Speaker, I yield the gentleman an additional 30 seconds.

Mr. HOLDING. Mr. Speaker, I reserve the balance of my time.

Mr. HOLDING. Mr. Speaker, the American people deserve and expect IRS employees to follow the same tax laws that they administer. It is very simple. Mr. Speaker, I yield 2 minutes to the gentleman from North Carolina (Mr. Rouzer), the sponsor of the legislation.

Mr. HOLDING. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, the gentleman notes the Federal Payment Levy Program. I would like to clarify that this bill would only treat an employee as seriously delinquent in the most egregious case where no payments were being made because wages can be levied under the Federal Payment Levy Program. Most employees would fall within one of the exceptions and would be within the definition of seriously delinquent. Mr. Speaker, I reserve the balance of my time.

Mr. HOLDING. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, let me make a point that is being lost in the debate here. Current law actually requires that the IRS fire willfully noncompliant employees unless they have reasonable cause for not paying their taxes. That is current law. Yet, in most cases--61 percent of cases, Mr. Speaker--the IRS fails to even document why delinquent employees were not penalized. In addition, Mr. Speaker--and I think the American people would be stunned to hear this--there are instances of IRS employees who are delinquent in their taxes who have not only not been fired, but have received bonuses. Mr. Speaker, I yield 2 minutes to the gentleman from North Carolina (Mr. Rouzer).

Mr. HOLDING. Mr. Speaker, I reserve the balance of my time.

Mr. HOLDING. Mr. Speaker, I yield myself such time as I may consume. The Internal Revenue Service, the people who work there, most of them, like most Americans, pay their taxes. The Internal Revenue Service is charged, obviously, with administering the Tax Code, they are charged with collecting taxes. I served a long time in the U.S. Attorney's Office, and I can tell you that the Internal Revenue Service is probably the most intimidating Federal agency of the whole panoply of Federal agencies. The American people have a right to expect IRS employees, these IRS employees who are auditing taxpayers, collecting taxes, to abide by Federal tax laws. Mr. Speaker, that is why there is a law on the books that says the IRS can fire an employee who is delinquent on their taxes. That is why I found it so amazing that when the Treasury Inspector General for Tax Administration went and did an investigation, they found that the IRS, the bureaucrats that run the IRS, in 61 percent of the cases where you had an IRS employee that was delinquent on their taxes, that they were not fired. Further, it was shocking to find that there were cases when these employees who were delinquent on their taxes were not only not fired, but they received a bonus. This is unacceptable and the American people deserve better. Allowing IRS employees to continue administering our tax laws when they themselves are in violation of that law undermines the trust of the American taxpayer. I urge my colleagues to vote ``yea,'' on my colleague, Mr. Rouzer's legislation, H.R. 1206. It is an important step forward in creating accountability and restoring the public's trust in the IRS. I yield back the balance of my time.

Mr. HOLDING. Mr. Speaker, I rise in opposition to the motion to recommit.

Mr. HOLDING. Mr. Speaker, the motion to recommit is an attempt by the minority to gloss over the IRS' failure to enforce its rules for IRS employee conduct and over its failure to protect taxpayer dollars. Quite simply, this bill would require the IRS to report to Congress as to whether it has employees with seriously delinquent tax debt or to report why it cannot provide that information to Congress. As I have said multiple times, the American people deserve and expect IRS employees to follow the same tax laws that they administer. That is an expectation of the IRS; so it is not surprising that the IRS would have a low rate of delinquency amongst its employees. IRS employees should know that it is current law. Current law actually requires that the IRS fire willfully tax-noncompliant employees unless they have reasonable cause for not paying their taxes. What is shocking is that, in most cases, Mr. Speaker, the IRS leadership fails to even document why delinquent employees are not penalized, and 61 percent were not penalized for having delinquent taxes. This legislation, Mr. Speaker, is a critical step forward in restoring accountability and trust in the IRS. It is a trust that has been broken--a trust, I would argue, that doesn't exist between the people and the IRS. I urge my colleagues to make the IRS accountable to the American people--to vote against the motion to recommit and to vote ``yes'' on H.R. 1206. I yield back the balance of my time.