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![handle is hein.congrecreports/crptxaetn0001 and id is 1 raw text is: AUTHENTICATED
U.S. GOVERNMENT
INFORMATION .
117TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 117-523
RESOLUTION OF INQUIRY DIRECTING THE SECRETARY OF THE TREASURY
TO PROVIDE TO THE HOUSE OF REPRESENTATIVES A COPY OF THE IN-
TERNAL REVENUE SERVICE SMALL BUSINESS/SELF EMPLOYED DIVI-
SION DECISION MEMORANDUM REGARDING THE DECISION TO DESTROY
APPROXIMATELY 30,000,000 PAPER INFORMATION RETURNS AROUND
THE TIME OF MARCH 2021, AND ANY OTHER MEMORANDUM RELATED
TO THE DECISION TO DESTROY THOSE INFORMATION RETURNS
SEPTEMBER 28, 2022.-Referred to the House Calendar and ordered to be printed
Mr. NEAL, from the Committee on Ways and Means,
submitted the following
ADVERSE REPORT
together with
DISSENTING VIEWS
[To accompany H. Res. 1283]
The Committee on Ways and Means, to whom was referred the
resolution (H. Res. 1283) of inquiry directing the Secretary of the
Treasury to provide to the House of Representatives a copy of the
Internal Revenue Service Small Business/Self Employed Division
Decision Memorandum regarding the decision to destroy approxi-
mately 30,000,000 paper information returns around the time of
March 2021, and any other memorandum related to the decision to
destroy those information returns, having considered the same, re-
ports unfavorably thereon without amendment and recommends
that the resolution not be agreed to.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................. 2
A . Purpose and Sum m ary ..................................................................... 2
B. Background and Need for Legislation ............................................ 2
C. Legislative History .................... ...................... 3
II. EXPLANATION OF THE BILL ................................................................... 3
III. VOTES OF THE COM M ITTEE .................................................................... 3
IV. BUDGET EFFECTS OF THE BILL ........................................................... 4
A. Committee Estimate of Budgetary Effects ...................................... 4
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget A uthority ................................................................. 4
C. Cost Estimate Prepared by the Congressional Budget Office ....... 4
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