Sec. 1. Findings

357 words·~2 min read·/bill/113/hr/2022/ih/section-1

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Congress finds the following: The Internal Revenue Service currently administers 47 tax provisions under the Patient Protection and Affordable Care Act. The Internal Revenue Service and its employees will have significantly greater access than it currently has to taxpayer information for the enforcement and enactment of the individual mandate under the Patient Protection and Affordable Care Act. No government agency has more authority in the enforcement of the Patient Protection and Affordable Care Act than the Internal Revenue Service.

According to one study, the Patient Protection and Affordable Care Act employer mandate would put up to 3.2 million jobs at risk. Echoing that, the Federal Reserve warned, Employers in several Districts cited the unknown effects of the Affordable Care Act as reasons for planned layoffs and reluctance to hire more staff. . According to previous reports from the Government Accountability Office

(GAO)and Treasury Inspector General for Tax Administration, the Internal Revenue Service did not have adequate processes in place to accurately review and account for the taxpayer dollars the Internal Revenue Service are spending to implement the controversial law. The Internal Revenue Service has proven it is a government agency wrought with fraud and abuse, and has not been capable of ensuring the constitutional rights of American citizens is not infringed upon. According to the Treasury Inspector General for Tax Administration, the Internal Revenue Service’s Determinations Unit began searching as far back as 2010 for other requests for exemption involving Tea Party, Patriots, 9/12 and Internal Revenue Code of 1986 501(c)(4) applications involving political sounding names, e.g., . We the People or Take Back the Country According to the Treasury Inspector General for Tax Administration, on June 29, 2011, IRS Exempted Organizations Division director Lois Lerner is apprised of the Internal Revenue Service’s discriminatory practices. On March 22, 2012, the Ways and Means Oversight Subcommittee held a hearing on the tax return filing season and general Internal Revenue Service operations where Chairman Boustany asks then-Internal Revenue Service Commissioner Shulman about reports that the Internal Revenue Service has been targeting Tea Party groups. Shulman responds, I can give you assurance … there is absolutely no targeting. .