PlainBillCongress, translated.Legislation. Context. Public interest.Sponsor introductory remarks on measure. (CR S3117-3118)
Congressional Research Service
Version 00 · Introduced in Senate · Nov 13, 1997
Internal Revenue Service Oversight and Restructuring and the Tax Code Elimination Act of 1997 - Amends the Internal Revenue Code (IRC) to establish within the Department of the Treasury the Internal Revenue Service Oversight Board which shall be composed of nine members, appointed by the President, who are not Federal employees. Directs the Board, generally, to oversee the Internal Revenue Service (IRS) in its administration and conduct of the execution and application of the internal revenue laws and tax conventions. Sets forth specific responsibilities. (Sec. 3) Reestablishes the: (1) Commissioner of Internal Revenue who shall serve a five-year term; (2) Office of Employee Plans and Exempt Organizations; and (3) Office of the Taxpayer Advocate. Revises the duties of such offices. (Sec. 4) Repeals current provisions concerning reorganization plans. Revises current provisions concerning other personnel. (Sec. 5) Makes it unlawful for any applicable person to request any officer or employee of the IRS to conduct or terminate an audit or other investigation of any particular taxpayer with respect to the liability of such taxpayer. Defines an applicable person as any: (1) executive branch employee (including the President); and (2) individual serving in a Level I Executive Schedule position (other than the Attorney General). (Sec. 6) Provides for the termination of the IRC (beginning January 1, 2001) and the IRS (beginning October 1, 2001). (Sec. 7) Sets forth declarations concerning any new Federal tax system.
People & committees
Sen. Faircloth, Lauch [R-NC] · R–NC
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Sponsor introductory remarks on measure. (CR S3117-3118)
Star Print ordered on the bill.
Read twice and referred to the Committee on Finance.
Sponsor introductory remarks on measure. (CR S12599-12600)
Introduced in Senate
Primary sources
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Source last updated: Aug 21, 2025. Consult Congress.gov for the current record.
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