Jason Smith

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may consume to the gentleman from Tennessee (Mr. Kustoff), the sponsor of this legislation.

Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time. Everyone knows the Washington bureaucracy doesn't always move quickly, even when Americans are crying out for help after a natural disaster. This bill allows for the postponing of tax filing deadlines for Americans living in a State-declared disaster area that has yet to receive a Federal disaster declaration. This bipartisan effort will help those Americans still reeling from a devastating event. After all, they should be focused on restoring their lives and livelihoods first and foremost. If Washington is slower than a State government to respond, that is not a good enough reason to deny Americans the help they need. This legislation will lighten the load carried by families affected by a natural disaster. Mr. Speaker, I yield back the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, on that I demand the yeas and nays.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 998) to amend the Internal Revenue Code of 1986 to require additional information on math and clerical error notices, as amended.

Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days to revise and extend their remarks and include extraneous material on the bill under consideration.

Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, by voting for unified Republican control of government, the American people chose accountability and a return to common sense. There is no better example of bad government than the IRS. Every year, taxpayers receive notices from the IRS proposing to adjust their tax liabilities. Unfortunately, the IRS is not required to explain the reasons for the adjustments, nor does it need to explain that taxpayers have a legal right to dispute their adjustments within 60 days. The result is that taxpayers may end up paying more in taxes because they don't know that they can dispute the IRS' assessment of their tax liability. This bipartisan legislation, the Internal Revenue Service Math and Taxpayer Help Act, sponsored by Representatives Feenstra and Schneider, will level the playing field for taxpayers and hold the IRS accountable. It will require the IRS to provide individuals with a clear explanation of the error, showing the mathematical change, and inform taxpayers that they have 60 days to correct the issue. Mr. Speaker, I thank Representatives Feenstra and Schneider for their bipartisan work to bring more transparency to the IRS and protect American taxpayers from being left in fear of IRS action against them, and I reserve the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may consume to the gentleman from Iowa (Mr. Feenstra), the sponsor of this legislation.

Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time. Mr. Speaker, Americans fear the IRS for very good reason. Under current law, when the IRS claims that you made a math error on your return, they are not required to explain the error or notify taxpayers of their right to appeal within 60 days. What is worse, if taxpayers don't comply, they could be forced to pay more in taxes. This bill before us, H.R. 998, the Internal Revenue Service Math and Taxpayer Help Act, will level the playing field for taxpayers by requiring the IRS to explain themselves and notify taxpayers that they have 60 days to challenge this adjustment. This legislation is an important step to simplifying tax administration and making the IRS more accountable to taxpayers. Mr. Speaker, I thank Representatives Feenstra and Schneider for their bipartisan work on this bill. I urge my colleagues to support it, and I yield back the balance of my time.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 997) to amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105-599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate, as amended.

Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days to revise and extend their remarks and include extraneous material on the bill under consideration.

Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may consume to the gentleman from Iowa (Mr. Feenstra), the sponsor of this legislation.

Mr. SMITH of Missouri. Mr. Speaker, I imagine the American people would be surprised and no doubt disappointed to learn that the very organization whose mission it is to advocate on behalf of taxpayers relies on legal advice provided by attorneys who are employed by, and answer to, the IRS. It is a bizarre arrangement to be sure. The National Taxpayer Advocate Enhancement Act will ensure that the attorneys serving the NTA are hired by her and accountable to her. This will also allow the Advocate's office to promote attorneys from within that organization, helping to retain their talent, experience, and expertise. Mr. Speaker, the Ways and Means Committee approved this legislation with unanimous consent, and I encourage my colleagues on both sides of the aisle in the House to do the same. Mr. Speaker, I yield back the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, on that I demand the yeas and nays.

Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in support of H.R. 997, the National Taxpayer Advocate Enhancement Act, introduced by my Committee on Ways and Means colleagues, Representatives Feenstra and Davis. The National Taxpayer Advocate exists to promote and defend the rights of American taxpayers. In order to achieve these goals, not only should the advocate be independent from the IRS, but the staff assisting the advocate should be as well. Yet, right now, the attorneys hired to assist the National Taxpayer Advocate report to IRS legal counsel, are accountable to IRS legal counsel, and answer to IRS legal counsel, not the National Taxpayer Advocate. It is a situation that begs for conflicts of interest to occur. It risks undermining the ability of the National Taxpayer Advocate to trust that the legal advice that she receives is without any undue influence from the IRS. It certainly undermines the ability of the American taxpayer to have faith that the National Taxpayer Advocate's service is adhering to its mission. The National Taxpayer Advocate Enhancement Act gives the NTA the authority to hire her own lawyers, who will report directly to her, rather than be accountable to the IRS, the very agency whose behavior the advocate exists to scrutinize and defend against. The American people have a well-founded fear of the IRS given its dismal track record of violating the rights of taxpayers. The very least we can do is ensure that an entity that exists to fight on behalf of taxpayers actually has a clearly defined and reinforced independence from the IRS. Mr. Speaker, I thank Representatives Feenstra and Davis for their bipartisan leadership on this issue and advocating for the rights of the American taxpayers, and I reserve the balance of my time.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time to close. This legislation will not only help taxpayers who have been victims of fraud, but it will also help combat fraud by eliminating opportunities for criminals to strike a second time. Check fraud is a major challenge in this country, and it has grown exponentially over the past several years. In fact, in 2022, the Treasury Department's Financial Crimes Enforcement Network reported over 680,000 instances of check fraud, doubling the previous year's total. In such an environment, it is unacceptable that at this moment the IRS does not have processes and procedures in place for taxpayers to request a replacement check through direct deposit. This bill is a simple solution to a serious and costly problem. I encourage all of my colleagues to support its passage, and I yield back the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 1155) to amend the Internal Revenue Code of 1986 to allow taxpayers to elect to receive certain replacement refunds electronically, as amended.

Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks and submit extraneous material on the bill under consideration.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 1491) to amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refund, and to take postponements into account for purposes of sending collection notices, as amended.

Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days to revise and extend their remarks and include extraneous material on the bill under consideration.

Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in support of H.R. 1491, the Disaster Related Extension of Deadlines Act, introduced by my Ways and Means colleagues Representatives Murphy and Panetta. Both of their home States, North Carolina and California respectively, are no strangers to the toll of natural disasters. This legislation corrects a discrepancy that can deny Americans affected by natural disaster their rightful tax refund. Often, the IRS postpones the filing and payment deadline for taxpayers impacted by a natural disaster. Understandably, some taxpayers living in a disaster area choose to file their taxes and wait to pay the tax bill at a later date, freeing up resources to instead help replace the items that they have lost. For the average taxpayer who requests a filing extension, the deadline to claim a tax refund or credit for that tax year is also extended; not so for the victims of natural disasters. They do not receive the same amount of additional time to claim a tax credit or refund as taxpayers who request filing extensions. This situation is fundamentally unfair. It potentially denies Americans affected by a natural disaster their rightful tax refund that they would have otherwise received had they not been struck by a natural disaster and simply requested a filing extension. This bill provides a straightforward solution that would fix this issue. Victims of natural disasters would have additional time to claim a refund in the same way that those who request a filing extension receive additional time. I urge my colleagues to stand with taxpayers and provide this measure of tax relief to victims of natural disasters. Mr. Speaker, I reserve the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may consume to the gentleman from North Carolina (Mr. Murphy), my favorite Member from North Carolina's Third Congressional District.

Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time. This bill passed out of the Ways and Means Committee with a united vote from Republicans and Democrats. It is not hard to see why. Disasters know no party affiliation and affect communities all across the country. In the last few weeks, communities I represent in southeastern and south central Missouri were struck by 19 deadly tornadoes and storms. I had the chance to visit and talk with the people impacted. I saw destroyed homes, tossed cars, and crop damage. I also saw how neighbors, churches, and charities spring into action to provide a warm meal, temporary shelter, and hope to the families who lost so much. This legislation treats Americans affected by natural disasters fairly and ensures that the Federal Government is going to do its part to be responsive to their needs. Mr. Speaker, I urge all of my colleagues to support this legislation, and I yield back the balance of my time.

Mr. SMITH of Missouri. Mr. Speaker, on that I demand the yeas and nays.

Mr. SMITH of Missouri

Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 1152) to amend the Internal Revenue Code of 1986 to provide for the application of the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service, as amended.

Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks and include extraneous material on the bill under consideration.