Y 4. G 74/7: F 49/15
IRS FINANCIAL MANAGEMENT: HAS THERE BEEN

ANY IMPROVEMENT?

HEARING

BEFORE THE
SUBCOMMITTEE ON GOVERNMENT MANAGEMENT,

INFORMATION, AND TECHNOLOGY

OF THE

COMMITTEE ON GOVERNMENT

REFORM AND OVERSIGHT
HOUSE OF REPRESENTATIVES
ONE HUNDRED FOURTH CONGRESS
SECOND SESSION

STANFORD
SEPTEMBER 19, 1996

LIBRARIES

Printed for the use of the Committee on Government Reform and Oversight

For sale by the U.S. Government Printing Office
Superintendent of Documents, Congressional Sales Office, Washington, DC 20402

ISBN 0-16-055860-3

COMMITTEE ON GOVERNMENT REFORM AND OVERSIGHT

WILLIAM F. CLINGER, JR., Pennsylvania, Chairman BENJAMIN A. GILMAN, New York

CARDISS COLLINS, Illinois DAN BURTON, Indiana

HENRY A. WAXMAN, California J. DENNIS HASTERT, Illinois

TOM LANTOS, California CONSTANCE A. MORELLA, Maryland ROBERT E. WISE, JR., West Virginia CHRISTOPHER SHAYS, Connecticut

MAJOR R. OWENS, New York STEVEN SCHIFF, New Mexico

EDOLPHUS TOWNS, New York ILEANA ROS-LEHTINEN, Florida

JOHN M. SPRATT, JR., South Carolina WILLIAM H. ZELIFF, JR., New Hampshire LOUISE MCINTOSH SLAUGHTER, New JOHN M. MCHUGH, New York

York STEPHEN HORN, California

PAUL E. KANJORSKI, Pennsylvania JOHN L. MICA, Florida

GARY A. CONDIT, California PETER BLUTE, Massachusetts

COLLIN C. PETERSON, Minnesota THOMAS M. DAVIS, Virginia

KAREN L. THURMAN, Florida DAVID M. MCINTOSH, Indiana

CAROLYN B. MALONEY, New York RANDY TATE, Washington

THOMAS M. BARRETT, Wisconsin DICK CHRYSLER, Michigan

BARBARA-ROSE COLLINS, Michigan GIL GUTKNECHT, Minnesota

ELEANOR HOLMES NORTON, District of MARK E. SOUDER, Indiana

Columbia WILLIAM J. MARTINI, New Jersey

JAMES P. MORAN, Virginia JOE SCARBOROUGH, Florida

GENE GREEN, Texas JOHN B. SHADEGG, Arizona

CARRIE P. MEEK, Florida MICHAEL PATRICK FLANAGAN, Illinois CHAKA FATTAH, Pennsylvania CHARLES F. BASS, New Hampshire

BILL BREWSTER, Oklahoma STEVEN C. LATOURETTE, Ohio

TIM HOLDEN, Pennsylvania MARSHALL “MARK” SANFORD, South ELIJAH CUMMINGS, Maryland

Carolina - ROBERT L. EHRLICH, JR., Maryland BERNARD SANDERS, Vermont SCOTT L. KLUG, Wisconsin

(Independent)
JAMES L. CLARKE, Staff Director
KEVIN SABO, General Counsel

JUDITH McCoy, Chief Clerk
BUD MYERS, Minority Staff Director

SUBCOMMITTEE ON GOVERNMENT MANAGEMENT, INFORMATION, AND TECHNOLOGY

STEPHEN HORN, California, Chairman
MICHAEL PATRICK FLANAGAN, Illinois CAROLYN B. MALONEY, New York
PETER BLUTE, Massachusetts

MAJOR R. OWENS, New York
THOMAS M. DAVIS, Virginia

JOHN M. SPRATT, JR., South Carolina RANDY TATE, Washington

PAUL E. KANJORSKI, Pennsylvania JOE SCARBOROUGH, Florida

COLLIN C. PETERSON, Minnesota CHARLES F. BASS, New Hampshire

TIM HOLDEN, Pennsylvania
SCOTT L. KLUG, Wisconsin

Ex OFFICIO
WILLIAM F. CLINGER, JR., Pennsylvania CARDISS COLLINS, Illinois

J. RUSSELL GEORGE, Staff Director and Counsel
ANNA MILLER, Professional Staff Member

ERIK ANDERSON, Clerk
MARK STEPHENSON, Minority Professional Staff Member