Jim Jeffords

Mr. JEFFORDS

Mr. JEFFORDS. Mr. President, June 5, 1998, is a great day for Vermont and for the Nation as we open Vermont's first, and the Nation's newest, National Historic Park. On behalf of all Vermonters I want to welcome the National Park Service and express my deepest gratitude to Laurence and Mary Rockefeller for making this possible. Vermonters have always drawn a special strength from the land. And as Vermonters, we have a responsibility to the land. I was proud to introduce for myself, Senator Leahy and all Vermonters, the legislation that created this National Historic Park in 1991. A perfect ``Vermont scale'' National Park, its size fits our State's landscape, incorporating many of the most significant attributes about Vermont: our stewardship of the working agricultural and forest landscapes, our dedication to conservation, and our commitment and respect for our towns and communities. Mr. President, the beauty and significance of this site will now forever receive the same recognition as our other great National Parks, such as Yellowstone, Grand Teton, and Gettysburg. George Perkins Marsh, Frederick Billings, and Laurence Rockefeller's devotion and commitment to the issues of conservation, forest management, and agriculture have helped develop this nation's attitudes for how we treat and respect our lands. Private land owners throughout the country have followed the example of these distinguished leaders. Today, those who work and own the land, and hold true to the ideals of Marsh and Billings, are this Nation's most important stewards. The preservation and conservation of the Nation's working landscape, and historic and natural resources are increasingly important and yet are becoming more difficult to maintain. The Marsh Billings National Park will forever serve Vermont and the Nation as a model for conservation. I salute Mary and Laurence Rockefeller for their vision in providing this park to the people of Vermont and the United States. The Rockefeller family has given future generations of Vermonters, indeed all Americans, access to a truly historic and beautiful site. This is only the most recent accomplishment in Mr. Rockefeller's more than 50 years of conservation leadership. Laurence Rockefeller was the first person ever awarded a Congressional Gold Medal for conservation work, and that award was richly deserved. I am proud to have been an original cosponsor of the legislation that granted him the award. Mr. President, the people of Woodstock and the entire State of Vermont have lived a long time in harmony with the landscape. Our first national park not only recognizes the two founders of the American conservation movement, it is a tribute to all Vermonters and to the Vermont way of life.

Mr. JEFFORDS

Mr. JEFFORDS. Mr. President, I rise today to pay tribute to Robert R. Holmes who is retiring as the Chief of Police of Rutland, Vermont. Chief Holmes has had a long and distinguished career in law enforcement, and has served his community with dedication and honor. Chief Holmes began his career, which has spanned four decades, as a rookie patrol officer in Phoenix, Arizona in 1958. He later moved to Littleton, Colorado and within three years had attained the rank of Lieutenant. Chief Holmes served his country for 3 years in Vietnam as an international police adviser under the Agency for International Development. He returned to police work in Colorado in 1972, and became Chief of the Englewood Police Department in 1975, where he served in that capacity until his initial retirement in 1989. The same year he decided to accept the position of Rutland City's Chief of Police, and he and his wife relocated to Vermont. Since 1989, Chief Holmes has earned the respect and trust of his fellow law officers, as well as civic leaders and Rutland area citizens. He has provided sound leadership and has worked hard to bring about positive change in the department and the entire community. In January of 1997, the FBI honored Chief Holmes with the Agency's Community Leadership Award for his outstanding efforts to educate the public about the potential impact of the influx of gangs into Vermont. He is quick to share the credit for these successes with all of the officers involved, and is proud of their many accomplishments. Chief Holmes has served his country and several communities with distinction throughout his career, and will no doubt continue to make contributions in any endeavor he undertakes. I congratulate him on this special occasion and wish him and his family every future happiness.

Mr. JEFFORDS

Mr. JEFFORDS. Mr. President, I rise today to pay tribute to Lorraine W. Crowley of Rutland City, Vermont. For the last ten years Lorraine has served as the Elementary Principal for the Rutland City Public School System. It is with bittersweet emotions that I inform the Senate of Lorraine's retirement at the end of the school year. Lorraine has dedicated her career to education. She graduated from Emmanuel College in Boston in 1962 and received her Masters in Education Psychology from the University of Hawaii in 1968. She served as a Principal for five years at a High School in Hawaii, before returning to New England as the Director of Guidance at the Holliston High School in Massachusetts. Lorraine broadened her horizons further by spending 3 years as an educator at the American School in Madrid and the Ben Franklin International School in Spain. Since 1988 she has served as the Principal for Rutland City School System. Lorraine has dedicated her life to giving our next generation the tools they need to live prosperous and fulfilling lives. I know the entire Rutland City community will miss Lorraine Crowley. She is leaving a legacy of accomplishment and affection, the memory of which shall stand the test of time.

Mr. JEFFORDS

Mr. JEFFORDS. Mr. President, I would like to announce for information of the Senate and the public that a hearing of the Senate Committee on Labor and Human Resources will be held on Thursday, May 21, 1998, 10:00 a.m. in SD-430 of the Senate Dirksen Building. The subject of the hearing is ``Genetic Information and Health Care.'' For further information, please call the committee, 202/224-5375. subcommittee on interior and subcommittee on forests and public land management

Mr. JEFFORDS

Mr. JEFFORDS. Mr. President, I ask unanimous consent that reading of the amendment be dispensed with.

Mr. JEFFORDS. Mr. President, I know of no objection to the amendment. I urge its adoption.

Mr. JEFFORDS. Mr. President, it is a great pleasure to come before you today to seek Senate approval of S. 1046, the National Science Foundation Authorization Act of 1998. I introduced this legislation, along with my colleagues Senators Kennedy, Frist, and Collins, on July 22, 1997. The bill was reported unanimously by the Senate Committee on Labor and Human Resources on October 15, 1997. This bipartisan proposal will be further enhanced by the manager's package I am bringing to the floor on behalf of my colleagues Senators McCain, Hollings, Kennedy, Frist, Rockefeller, and Collins. This package reflects similar bipartisan cooperation, builds upon the foundation contained within S. 1046 and contains improvements proposed by both Committees. This legislation will make an important investment in our nation's scientific and technological future. S. 1046, as amended, will authorize more than $9 billion for research and development activities, and $2 billion for math and science education activities over the next 3 years. The bill will support more than 19,000 projects at 2,000 colleges, universities, primary, elementary, and secondary schools across the Nation. This authorization bill also recognizes that the future of science in this country will be determined by our basic educational policy. Two billion dollars is authorized over the next 3 years for K through 12 math and science systematic reform, undergraduate science education activities, graduate education, and efforts to advance the public understanding of science. These efforts will continue to contribute to improvements in the education we offer to our children and maintain a strong cadre of scientific leaders needed to remain competitive well into the next century. S. 1046 provides a strong bipartisan response to the research and science education challenges facing the Nation. The strong bipartisan support which NSF enjoys is a reflection of its historic contribution to both our national security and our economic competitiveness. The prominent role of science in the American war effort during World War II left us with a new appreciation of the importance of research in establishing and preserving economic and military security. Federally funded research led to the development of radar, sonar, blood plasma, sulfanilamide, penicillin and the atomic bomb. In 1944, President Roosevelt charged Vannevar Bush, his chief science adviser, with evaluating the most effective way to harness this technological infrastructure in peacetime. The Bush report--Science-- The Endless Frontier--established a strategy and rationale for Federal support of basic research. The report argued, and argued correctly, that ``a nation which depends upon others for its new basic scientific knowledge will be slow in its industrial progress and weak in its competitive position in world trade regardless of its mechanical skill.'' This report provided the blueprint for creation of the National Science Foundation. NSF was established in 1950 to ``develop and encourage the pursuit of a national policy for the promotion of basic research and education in the sciences.'' Following the 1957 Soviet launch of the Sputnik satellite, this mission was expanded to provide greater support for science education and literacy. Over the next three decades, NSF became the primary Federal sponsor of basic research in mathematics, physical sciences, computer science, engineering and environmental science at colleges and universities. Equally important to the future of our Nation, NSF became a catalyst for the reform of math and science education. The manager's amendment which we are bringing to the floor authorizes more than $11 billion for research and development activities at NSF over the next three years--$3.5 billion in fiscal year 1998, $3.7 billion in fiscal year 1999, and nearly $3.9 billion in fiscal year 2000. This Federal funding will be very well invested. Although the National Science Foundation's budget accounts for only 4 percent of Federal research and development funding, NSF provides 25 percent of Federal support to academic institutions for research. NSF grants support more than 19,000 research and education projects at 2,000 colleges, universities, primary, elementary, and secondary schools, businesses, and other research institutions. Competition for these grants is fierce. NSF funds only about one-third of the 30,000 proposals it reviews annually and the grants that survive this review process represent the finest proposals that the research community can put forward. The importance of this investment in basic research cannot be exaggerated. Over the past decade, private sector investment in research and development has eclipsed Federal investment in public science. However, the Federal investment in basic science is a major contributor to industrial innovation in the United States. A recent review of American industrial patent applications revealed that the Government or nonprofit foundations supported 75 percent of the main papers cited as the foundation for new industrial innovation. A few of NSF's contributions illustrate the importance of our investment in basic research and development: The Internet--Over the past decade, NSF has transformed the Internet from a tool used by a handful of researchers at the Department of Defense to the backbone of this Nation's university research infrastructure. Today the Internet is on the verge of becoming the Nation's commercial marketplace. Nanotechnology and ``Thin Film''--50 years ago scientists developed the transistor and ushered in the information revolution. Today 3 million transistors can fit on a chip no larger than the first fingernail-sized individual transistor. NSF's investments in nanotechnology and ``thin films'' are expected to generate a further 1,000-fold reduction in size for semiconductor devices with eventual cost-savings of a similar magnitude. Genetics--A great deal of attention is paid to the effort conducted by the NIH to map the Human Genome. What is often overlooked; however, is the critical role played by NSF in supporting the basic research that leads to the breakthroughs for which NIH justly receives so much credit. Research supported by NSF was key to the development of the polymerase chain reaction and a great deal of the technology used for sequencing. Magnetic Resonance Imaging--MRI technology is widely utilized to diagnose a wide array of illnesses. The development of this technology was made possible by combining information gained through the study of the spin characteristics of basic matter, research in mathematics, and high flux magnets. The Next Generation Nuclear Magnetic Resonance Imager, currently under construction, will allow for the identification of the 3-dimensional structures of the 100,000 proteins whose genes are being sequenced by the HGP. Buckeyballs--One of the most exciting recent discoveries in the world of material science was the discovery of carbon-60. Although this occurs in nature, its discovery (which won the researchers a Nobel prize) was the product of work by astronomers. This in turn led to the discovery of the nanotube which has been found to be 100 times stronger than steel and a fraction of the weight. Nanotubes may produce cars that weigh no more than 100 pounds. CD Players--CD players rely on data compression algorithms that were developed using an NSF grant. These algorithms were first used in the transmission of satellite data and now provide the foundation for new developments in data storage. Jet Printers--The mathematical equations that describe the behavior of fluid under pressure provided the foundation for developing the ink jet printer. Plant Genome--Research into the genome of a flower plant with no previous commercial value, led to the discovery of ways to increase crop yields, the production of plants with seeds having lower polyunsaturated fats and to the development of crops that produce a biodegradable plastic. Artificial Retina--Researchers at North Carolina State University have designed a computer chip that may pave the way for creation of an artificial retina. Problems with bio-compatibility have been solved by researchers at Stanford who developed a synthetic cell membrane that adheres to both living cells and silicon chips. Cam Corders--Virtually all camcorders and electronic devices using electronic imaging sensors are based on charge-coupled devices. These devices, sensitive to a single photon of light, were developed and transformed by astronomers interested in maximizing their capacity for light gathering. I could go on at length about the many technological advances that we enjoy today that are attributable to basic research supported by NSF. These advances would not be possible, however, if we as a nation did not continue to train and support a cadre of the world's most talented researchers. S. 1046 recognizes the importance of maintaining an investment in human resources and authorizes more than $2 billion for the education and human resources directorate over the next three years. This directorate has primary responsibility for NSF's education and training activities. In contrast with the programs of the Department of Education, NSF science and math education programs are experiments which link learning and discovery. Proposals are selected by outside peer review panels on the basis of their potential to provide long-lasting and broad impact. NSF has made notable contributions in the areas of curriculum and instructional material development, professional development, and improved the participation in science research and science education of women, minorities, and individuals with disabilities. The legislation before you strengthens and enhances these efforts. The Education and Human Resources Directorate also provides funding for the Experimental Program to Stimulate Competitive Research. As noted in the Committee report, this program plays an important role in ensuring that small states, like Vermont, build the capacity to more fully participate in NSF's research programs. The program has been particularly successful in developing infrastructure in those states where a limited research base has made the attraction and retention of young faculty, equipment purchases, network connections, human resource development, research project development, and technology transfer difficult. Such infrastructure building remains a crucial part of guaranteeing that the participating states are competitive and must be continued. The Foundation has initiated a new co-funding effort which is designed to integrate the research community in the EPSCoR states more completely into the larger research community. As research funding for NSF increases in general, I expect that the matching requirements for cofunding will not result in the displacement of non-EPSCoR NSF funding which institutions would otherwise receive. I look forward to working closely with the Foundation to ensure continued growth in the co- funding initiative without reducing the amount available for standard grants. And finally, I want to proudly note the partnership that has been forged between the National Science Foundation and the State of Vermont. NSF currently supports over 74 projects in the Green Mountain State. Grants have been provided to the Barre Town Elementary School, Middlebury College, Mountshire Museum of Science, Woodbury College, Cabot School, Charlestown Elementary School, St. Michael's College, Johnson State College, Trinity College, and the University of Vermont. In 1992, the Vermont Institute for Science, Math and Technology received a five-year award of $7.9 million to establish a collaborative statewide education reform effort linking business, higher education, government, and community sectors. This year, as a result of the success of this collaboration, NSF has elected to extend the award for an additional five years. In addition, Trinity College was this year awarded $1.2 million to improve the instruction of math and science in our primary, secondary, and elementary schools. This legislation builds upon partnerships like that forged with the State of Vermont. It provides a strong bipartisan response to the research and science education challenges facing our Nation. I also want to note that it reflects the hard work of staff for both Committees. I particularly want to express my appreciation for the work of Scott Giles of my staff, Danielle Ripich, Marianna Pierce and Jonathan Halpern of Senator Kennedy's staff, Floyd DesChamps of Senator McCain's staff and Lila Helms of Senator Hollings' staff and I urge all my colleagues to support this package. I urge all of my colleagues to support this package. Mr. KENNEDY addressed the Chair.

Mr. JEFFORDS. As Chairman of the Labor Committee, I too have been a strong supporter of the NSF's efforts to strengthen research and education efforts at colleges and universities across the nation. NSF provides support to over 2000 colleges and universities and nearly 17,000 researchers nation-wide.

Mr. JEFFORDS. The distinguished Majority Leader should be commended for his strong support for basic scientific and engineering research and I look forward to working with him to strengthen the engineering research centers program.

Mr. JEFFORDS. I understand there is a substitute amendment at the desk. I ask for its immediate consideration.

Mr. JEFFORDS

Mr. JEFFORDS. Mr. President, I ask unanimous consent that the Committee on the Judiciary be authorized to meet during the session of the Senate on Tuesday, May 12, 1998 at 10:30 a.m. in room 226 of the Senate Dirksen Office Building to hold a hearing on ``Raising Tobacco Prices: the Consequences.''

Mr. JEFFORDS. Mr. President, I ask unanimous consent that the Senate Committee on Indian Affairs be authorized to meet during the session of the Senate to conduct a hearing on Tuesday, May 12, 1998 at 9:30 a.m. on Indian gaming, focusing on lands taken into trust for purposes of gaming. The hearing will be held in room 106 of the Dirksen Senate Office Building.

Mr. JEFFORDS. Mr. President, I ask unanimous consent that the Committee on Foreign Relations be authorized to meet during the session of the Senate on Tuesday, May 12, 11998, at 2:00 p.m. to hold a hearing.

Mr. JEFFORDS

Mr. JEFFORDS. Mr. President, I ask for the yeas and nays.

Mr. JEFFORDS. Mr. President, I move to reconsider the vote by which the bill was passed, and I move to lay that motion on the table. The motion to lay on the table was agreed to. Mrs. BOXER addressed the Chair.

Mr. JEFFORDS

Mr. JEFFORDS. Mr. President, I would like to announce for information of the Senate and the public that a Executive Session of the Senate Committee on Labor and Human Resources, will be held on Wednesday, May 13, 1998, 9:30 a.m., in SD-430 of the Senate Dirksen Building. The Committee will consider H.R. 2614, The Reading Excellence Act and Presidential Nominations. committee on energy and natural resources

Mr. JEFFORDS

Mr. JEFFORDS. Thank you, Mr. President.

Mr. JEFFORDS

Mr. JEFFORDS. Mr. President, for the information of all Senators, this morning the Senate will be in a period of morning business until 12 o'clock noon. As a reminder, the leader has announced that no votes will occur during today's session. The Senate may take up and consider any executive or legislative items that can be cleared for action. The Senate may also attempt to reach time agreements on several high-tech bills. On Monday, May 11, the Senate may consider the agricultural research conference report, along with a number of high-tech bills if agreements can be reached on those items. The Senate may also begin consideration of S. 1873, the missile defense bill. Again, no votes will occur during Monday's session. On Tuesday morning, May 12, the Senate will attempt to reach a time agreement on a D'Amato bill regarding inpatient health care for breast cancer. The Senate will also resume and attempt to complete action on any high-tech bills not completed on Monday. Any votes ordered to occur with respect to the agricultural research conference report and the high-tech bills will be postponed to occur on Tuesday, May 12, at 12 noon. Therefore, the next rollcall votes will occur at 12 noon on Tuesday. Finally, it will be the leader's intention to begin consideration of the DOD authorization bill during the latter part of the week. I thank my colleagues for their attention.

Mr. JEFFORDS

Mr. JEFFORDS. Mr. President, I am proud to rise with my colleagues, Senator Rockefeller, Senator Specter, Senator Hollings, Senator Murkowski, and my friend from Vermont, Senator Leahy, to introduce the Veterans' Equality for Treatment and Services Act, or VETS Act, of 1998. This bill will give our Nation's veterans greater freedom to choose where they receive their medical care. Also known as ``Medicare Subvention,'' the VETS Act will authorize the Department of Veterans Affairs to set up 12 pilot sites around the country for Medicare-eligible veterans who are either barred from getting care at VA facilities, or cannot afford costly VA copayments. As members of the Senate Finance Committee, Senator Rockefeller and I worked successfully last summer to pass this exact piece of legislation through the Senate Finance Committee. We were disappointed that before final passage of the 1997 Balanced Budget Act our legislation was replaced with a requirement to simply study the matter and issue a report. Well, we have studied the issue and it is now time to act. The Veterans Health Administration under the able leadership of Ken Kizer has devised Medicare Subvention payment methods and I have recently spoken with Secretary Togo West about our mutual commitment to the passage of Medicare Subvention in this Congress. Under current law, the VA will not generally treat a non-service connected Medicare-eligible veteran because they have no way to recover the full cost of doing so. Under the VETS Act, this same veteran could go to their VA for care and Medicare would reimbursement the VA at the normal Medicare rate. Total Medicare reimbursements would be limited to $50 million annually. The reimbursement level would be reduced if the VA treats fewer Medicare eligible veterans than in the prior fiscal year. The General Accounting Office would also monitor the operation of the sites and report on any increase in costs to Medicare. If the Demonstration Project increases Medicare's costs, the Veterans Affairs would reimburse Medicare for any increased costs and take action to suspend or terminate the program. Therefore, numerous safeguards and limitations in the bill ensure that Medicare Subvention does not drain the Medicare Trust Fund. Mr. President, we should give our veterans the ability to make the choice of where they will receive their medical care. Although last year's enactment of the Department of Defense Medicare Subvention program alleviated what veterans call a ``lockout'' from the military health care system, we need to finish the job by allowing all veterans access to the VA health care facility of their choice. In closing, the Veterans' Service Organizations strongly support the VETS Act. I look forward to working with them, Secretary West and the administration, and my colleagues here in the Senate and in the House to get this legislation signed into law this year.

Mr. JEFFORDS

Mr. JEFFORDS. Mr. President, I am proud to rise with my colleagues, Senator Rockefeller, Senator Specter, Senator Hollings, Senator Murkowski, and my friend from Vermont, Senator Leahy, to introduce the Veterans' Equality for Treatment and Services Act, or VETS Act, of 1998. This bill will give our Nation's veterans greater freedom to choose where they receive their medical care. Also known as ``Medicare Subvention,'' the VETS Act will authorize the Department of Veterans Affairs to set up 12 pilot sites around the country for Medicare-eligible veterans who are either barred from getting care at VA facilities, or cannot afford costly VA copayments. As members of the Senate Finance Committee, Senator Rockefeller and I worked successfully last summer to pass this exact piece of legislation through the Senate Finance Committee. We were disappointed that before final passage of the 1997 Balanced Budget Act our legislation was replaced with a requirement to simply study the matter and issue a report. Well, we have studied the issue and it is now time to act. The Veterans Health Administration under the able leadership of Ken Kizer has devised Medicare Subvention payment methods and I have recently spoken with Secretary Togo West about our mutual commitment to the passage of Medicare Subvention in this Congress. Under current law, the VA will not generally treat a non-service connected Medicare-eligible veteran because they have no way to recover the full cost of doing so. Under the VETS Act, this same veteran could go to their VA for care and Medicare would reimbursement the VA at the normal Medicare rate. Total Medicare reimbursements would be limited to $50 million annually. The reimbursement level would be reduced if the VA treats fewer Medicare eligible veterans than in the prior fiscal year. The General Accounting Office would also monitor the operation of the sites and report on any increase in costs to Medicare. If the Demonstration Project increases Medicare's costs, the Veterans Affairs would reimburse Medicare for any increased costs and take action to suspend or terminate the program. Therefore, numerous safeguards and limitations in the bill ensure that Medicare Subvention does not drain the Medicare Trust Fund. Mr. President, we should give our veterans the ability to make the choice of where they will receive their medical care. Although last year's enactment of the Department of Defense Medicare Subvention program alleviated what veterans call a ``lockout'' from the military health care system, we need to finish the job by allowing all veterans access to the VA health care facility of their choice. In closing, the Veterans' Service Organizations strongly support the VETS Act. I look forward to working with them, Secretary West and the administration, and my colleagues here in the Senate and in the House to get this legislation signed into law this year.

Mr. JEFFORDS

Mr. JEFFORDS. Mr. President, I have further business for the leader which I neglected here. I understand that there is a bill that is due for its second reading at the desk.

Mr. JEFFORDS. Mr. President, I object to further proceedings on this matter at this time.

Mr. JEFFORDS. Mr. President, now I will proceed in morning business. (The remarks of Mr. Jeffords pertaining to the introduction of S. 2054 are located in today's Record under ``Statements on Introduced Bills and Joint Resolutions.'')

Mr. JEFFORDS. Mr. President, I yield the floor and suggest the absence of a quorum.

Mr. JEFFORDS

Mr. JEFFORDS. Mr. President, under the leadership of Chairman Roth, during this Congress the Finance Committee undertook in-depth oversight of the workings of the Internal Revenue Service. With a week of hearings last year, followed by more hearings just last week, the Senate brought the IRS under scrutiny, and revealed a side of the agency not seen before. What the Committee found at these hearings was alarming. We heard numerous stories of outrageous action by the IRS, including: a criminal agent who sought to ``make a name'' for himself by fabricating charges against prominent public officials; IRS supervisors who gave preferential treatment to taxpayers represented by former co-workers and to taxpayers represented by accounting firms where the supervisors hoped to work; IRS reviewers who reversed auditors' recommended tax increases when taxpayers had competent, well-heeled representation, but allowed similar recommendations to go forward when a taxpayer didn't have a representative; and IRS agents who conducted armed raids on businesses, even though there was no reason whatever to suspect violence or resistance. When an organization has over one hundred thousand employees, I suppose it is not surprising that some people are going to make mistakes. However, the abuses that came to light in the Finance Committee hearings struck a responsive chord with the public. From the mail and phone calls I received, I worry that the problems we heard about are not isolated incidents, but are symptomatic of an agency with real management problems. The bill adopted by the Finance Committee takes several approaches to address some of these problems. The measure calls for new ways of structuring, managing and overseeing the agency. The bill will ease some of the burdens imposed on taxpayers and gives taxpayers important new rights and protections to assert in their dealings with the IRS. The legislation will help assure that taxpayers understand their rights and that they understand how the tax collection system works. Finally, it makes continued oversight by Congress easier. One of the most important aspects of this bill is its provision for independent review of IRS actions throughout the examination and collection processes. A recurring complaint heard during the hearings was that the IRS serves as police, prosecutor, judge and jury. This legislation attempts to address that problem by calling for increased review of IRS actions and by erecting walls between the various players in the tax collection process to assure that those reviews are truly independent and not merely a rubber-stamp approval. Under this measure IRS officers will not be able to seize assets without previous independent review by their supervisors, and taxpayers can even request additional review of collection efforts. To assure the independence of the appeals unit reviewing proposed changes to a person's tax liability, the bill prohibits the appeals officer from having ex parte contact with the tax examiner who proposed the changes. When there are allegations of misconduct, the IRS will no longer investigate itself. Instead, inspections of alleged misconduct will be performed by the Treasury Department. Together with a newly independent Taxpayer Advocate, and a new Oversight Board composed primarily of outsiders, these provisions will assure that actions adverse to taxpayers are not taken without first having a fresh review by an unbiased eye. New taxpayer rights will also ensure that the IRS conducts reviews to make certain that the positions the agency takes are reasonable. The bill expands the situations in which taxpayers can recover costs incurred in defending themselves against the IRS. Under this bill, if taxpayers hire a lawyer or accountant to represent them before the IRS, and the agency takes an unjustified position that results in no change in tax liability, the taxpayer will be able to recover the costs incurred to fight the IRS, including costs incurred in administrative proceedings. The bill also provides that if the IRS rejects a taxpayer's offer to compromise a tax deficiency, continues to pursue the taxpayer, and ends up recovering less than the taxpayer's offer, the taxpayer can recover costs incurred after the time of the offer. The IRS has the power to destroy people's lives. These provisions will assure that this power is no longer concentrated in the hands of a single person and make more employees accountable for the agency's actions. The bill will also help ensure that proposed actions are reviewed for reasonableness. IRS employees will be forced to take their new responsibilities seriously; negligence in the exercise of their duties could be the basis for a new kind of taxpayer lawsuit. I want to commend Chairman Roth for his historic hearings on the IRS. I also want to commend him for not capitulating to calls for quick action on the House-passed bill, when the Finance Committee hearings made it apparent that more sweeping changes were needed. I believe that this bill will go far to restore public confidence in the IRS.