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HCONRES 138 100th Congress House

A concurrent resolution expressing the sense of the Congress that the Internal Revenue Service should be reorganized in order to strengthen the taxpayer assistance and enforcement divisions and…

Official title: A concurrent resolution expressing the sense of the Congress that the Internal Revenue Service should be reorganized in order to strengthen the taxpayer assist… Show full official titleShow less

Official title: A concurrent resolution expressing the sense of the Congress that the Internal Revenue Service should be reorganized in order to strengthen the taxpayer assistance and enforcement divisions and narrow the $100,000,000 "tax gap".

Introduced: June 11, 1987 See on congress.gov
Taxation Collection of accountsDepartment of the TreasuryEconomics and Public FinanceFederal budgets
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Federal receipts and expendituresIncome taxInternal Revenue Service (IRS)Tax administrationTax auditingTax evasion
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This resolution expired with the 100th Congress
It was not agreed to before the 100th Congress (1987–1988) adjourned, so it is no longer active. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
Jun 11, 1987
Referred to House Committee on Ways and Means.
Jun 11, 1987
Introduced in House
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 Latest action June 11, 1987

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

States that in the interest of decreasing the growing gap between taxes owed and taxes collected: (1) the administration and the Congress should substantially increase appropriate resources for the taxpayer assistance and enforcement divisions of the Internal Revenue Service (IRS); and (2) the IRS should implement specified recommendations to improve taxpayer services and to enhance enforcement efforts.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Smith, Christopher H.
New Jersey · Jul 29, 1987
 D
Kaptur, Marcy
Ohio · Jun 11, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H. Con. Res. 138: A concurrent resolution expressing the sense of the Congress that the Internal Revenue Service should be reorganized in order to strengthen the taxpayer assistance and enforcement divisions and narrow the $100,000,000 "tax gap".. 100th Congress. Open America. https://openamerica.io/bill/100-HCONRES-138/
MLA
"H. Con. Res. 138: A concurrent resolution expressing the sense of the Congress that the Internal Revenue Service should be reorganized in order to strengthen the taxpayer assistance and enforcement divisions and narrow the $100,000,000 "tax gap".." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HCONRES-138/.
Bluebook (legal)
H. Con. Res. 138, 100th Cong. (2026), https://openamerica.io/bill/100-HCONRES-138/.
Markdown link
[H. Con. Res. 138: A concurrent resolution expressing the sense of the Congress that the Internal Revenue Service should be reorganized in order to strengthen the taxpayer assistance and enforcement divisions and narrow the $100,000,000 "tax gap".](https://openamerica.io/bill/100-HCONRES-138/)
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