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Show JUNE 9, 1987 Gam sponsoring bill to protect taxpayers Saying there are too many horror stories about taxpayers being bullied by the IRS," Senator Jake Gam announced today he is cosponsoring a Taxpayers Bill of Rights to provide a legislative remedy for the abuses of taxpayers rights by the Internal Revenue Service (IRS). Gam said There is a growing sense of urgency about certain IRS practices and the inability of taxpayers to get a fair shake from the tax collector. The bill, S. 604, was introduced by Senators David Pryor and Charles Grassley Harry Reid The intent of the bill, Gam said, is to try to put taxpayers on a more equal footing with the IRS and to give them the protections they deserve. The senator said Ive heard too many stories about people being bullied by the IRS. Sure we have to pay taxes, and sure the IRS has to do the dreaded job of collecting them. But some agents get overzealous in their enforcement and insensitive to legitimate concerns of taxpayers, many of whom are under the impression that they have no rights and that they are simply at the mercy of the IRS." (D-Ark- .), (D-Nev- .) He said that a bill of rights would ensure that taxpayers know that certain rights go along with their legal obligation to pay taxes. There are times when people have legitimate complaints with the procedures or collection practices of the IRS. In these cases, we need some avenue of redress, some form of protection for taxpayers," Gam said. Gam said that during his 12 years in the Senate, he has consistently supported efforts to protect taxpayers interests. Im a taxpaying citizen too, he said, and I want to know that I have some basic rights as a taxpayer. If I have a legitimate complaint against the IRS, I want to know that I will be treated in a fair and reasonable way. The bill of rights includes the following requirements: -- Requires the IRS to prepare a brief but comprehensive statement of taxpayers rights and obligations: -- Establishes a statutory Office of Inspector General within the Department of the Treasury; -- Provides that IRS interviews be held at a reasonable time and place convenient to the taxpayer and the IRS; allows tax (R-Iow- payers to make a record of interviews in connection with assessments of personal tax liabilities; allows taxpayers to give a written power of attorney to a representative for purposes of IRS interviews; -- Creates an administrative and judicial appeals process to ensure a proper and legal review before any government seizures of property can occur; -- Disallows the IRS from collecting deficiency interest and penalties which result from incorrect written advice given by the IRS; -- Directs the Department of the Treasury to draft regulations to implement procedures for administrative appeal of any lien imposed on a taxpayers property; -- Expressly requires the Regulatory Flexibility Act to apply to rules and regulations issued by the IRS. (The Act requires that all rules and regulations must be analyzed for their impact on small businesses); -- Authorizes the Office of the Ombudsman of the IRS to issue taxpayers assistance orders" requiring the IRS to cease certain actions with respect to specifically identified taxpayers. Show opens Sunday Constitutions Commerce Clause viewed The Founding Fathers did not want to foster such jealousies. With vision and the wisdom of common sense, they recognized that citizens of one section would need the residents of other sections to buy and sell their crops and manufactures. The Founding Fathers were aware of new economic trends; manufacturing, westward migration, population growth and national strength would all be tied to the strength of commerce, so a prudent national government would, in their views, be the best way to foster such development. Marshall agreed. His contemporaries thought his definition of commerce broad and sweeping; in our time, navigation and other forms of interstate transport seem an integral part of commerce; we have lived with such concepts all our lives. But the federal power to regulate interstate commerce has been one of the most significant areas of federal power under the Constitution; that power touches not only the transport and traffic of goods but regulates interstate telephone communications, stocks and bonds, many employment relationships and civil rights. Interstate affairs have grown in complexity, and federal constitutional power to regulate them has kept apace. Copyrighted M. Karlynn Hinman By DR. M. KARLYNN HINMAN Robert Fultons development of the steamboat had a major impact on transportation in the United States. By 1824, the steamboat also led to a landmark case in the development of American constitutional law; the steamboat was behind the first great case interpreting the meaning of the Commerce Clause, which grants Congress the power to regulate commerce among the states. Article I Section 8 Clause 3. Between 1798 and 1811, Fulton and his colleague Livingston obtained acts from the New York State legislature conferring them with exclusive rights to navigate the waters of the State of vessels--- a New York with d lucrative and valuable monopoly. A would-b- e rival, Gibbons, challenged the monopoly by sending two steam vessels from Elizabethtown, New Jersey, into the Hudson River in New York. Gibbons had a coasting trade license issued pursuant to an act of Congress in 1793. Gibbons thought his license should supersede New Yorks monopoly. Litigation arose from Gibbons bold act, carried on for Fulton and Livingston by their assignee Ogden. Chief Justice John Marshall wrote the lengthy decision on the appeal to the United States Supreme Court. Gibbons v. Ogden 9 Wheat. 1 (1824). The central question was whether the term commerce was restricted in meaning to the narrow definition of trafficking, the buying and selling of goods, or as Gibbons contended, whether it included navigation. Marshall and his fellow Justices rejected a single, restrictive meaning of commerce, concluding: The subject to be regulated is commerce ; . . . (Ogden) would limit it to traffic , to buying ans selling, or the interchange of commodities, and do(es) not admit that it comprehends navigation. This would restrict a general term, applicable to many objects, to one of its significations. Commerce, undoubtedly, is traffic, but it is something more-- it is intercourse. Navigation was included. steam-propelle- County entrepreneurs invited to seminar KAYSVILLE business owners and entrep- reneurs are invited to learn more about Controllig Costs at an upcoming seminar by Davis County Economic Development and the Davis Area Vocational Center. To be held June 10, at 7 p.m. at the DAVC in Kaysville, Derk Ras A cursory examination of the Commerce Clause would not reveal its broad importance. The Founding Fathers were very much aware of the role of commerce in both the growth of a g nation and the of the states and the population as a whole. Trade barriers and protectionist tariffs erected by one State against the farmers and manufacturers of another had ' already severely hampered trade after the Revolution. currently For more information, contact Art Center at the Bountiful-Davi- s 2175 S. Main, Bountiful, 292-036- 7. set meet The monthly meeting of the Layton Chapter of NARFE (National Association of Retired Federal Employees) will meet June 8 at 1:15 p.m. in the Layton City Hall conference room. All Federal Retired Employees are encouraged to attend and become acquainted with current legislation and activities affecting their retirement BYUs area grads noted June 2952251,544-913m U O O O O O 0 O O O O oooooooooooooooooooooooooooo 5000000000000000000000000 3000000000000000000000 50000000000000000000 oooooooooooooooooo 0000000000000000 OOOOOOOOOOOOOOO 0000000000000 3000000000000 looooooooooog 30000000000 loooooooooq 300000000Q O OOOOOO 3 O O O O OO O OO O O O O OO OO O O O O OOOOO 30000000 3000000 lOOOOOO 300000 ooooo lOOOOOOO Not For Everyone. 30000 I 3 000 D000G Its 300 Of OOOf 000 ooa 3001 oocf 3001 ooa ooolol 00 .. 1 Change Of Life: What It Means. Clifford Simske, July 15 Reconstituted Families: How To Determine The Priorities. Barbara Jones, L.C.S.W. looooc loooo poooc 3000 looot 7ooo 300C kooo 3000 ooo 3000 (Complimentary with all dinners from 6 pm) 5-- 3000 oool 30001 ooocf 30 OOd ooooJo OOOQOOOl 5000 0 00 ofl peppercorn SEAFOOD STEAK 296 N. MAIN, LAYTON PRIME RIB looo loooo pooo Joooo 3000 boooo loooo ooooo ooooo oooooo booooo boooooo .3000000 btioooooo 30000000 oooooooo iooooooooo 9000000000 oooooooooo oooooooooo oooooooooo joooooooooo o oooooooooo joooooooooo ooooooooooc 70000000000 DOOOOOOOOOO JOOOOOOOOOO 00000000000 546-636- 3 M.D. Premarital Contracts. Barbara Boineau, Ed.D. Aug. 5 RSVP by 8 pm the evening prior to the seminar, Benchmark Regional UJ Hospital 592 West 1350 South Are . Woods Cross, UT, 84087 1 You Thinking About A Loan For .. . A Home A Vacation? A Improvement? New Car? OR, FOR ANY OTHER PURPOSE YOU MIGHT DESIRE? Marylyn E. Massey, Tanya N. CHECK INTO A BARNES BANK HOME EQUITY LINE OF CREDIT Kaysville, Mehrdad Faezi, OUR STRONG BANK IS YOUR BEST SECURITY. Treadwell, Bryan L. Ward, Kathy M. Ward. 8-- 5 t KHMI Monday through Thursday and 6 on Fridays Drive-in- : 6 Monday through Friday 8-- 8-- CALL OR COME IN FOR FULL DETAILS OUR 24 HOUR TELLER MACHINE IS ALWAYS AVAILABLE! . (Blames (Bamkiiinig Co, MWtme LENDER 33 SO. Main, Kaysville, Utah 0 pooooooc poooooo poooooc pooooo pooooc 30000 for You! 000 0oooo 0000o July O 000000000000000030000 oooooooooooooooooooooc 0 ooooooooooooooooo ooooooooooooooooo 3000000000000000 300000000000000 oooooooooooo; np3000000000000 o oooooooooo 30000000000 000000000( ooooooooo poooooooc pooooooo 0 Our Chocolate Bar is K50000000J 000000006 5000000000 ooooooooool 000000000(1 ooooooooool 1000000000a ooooooooool oooooooooa ooooooooool oooooooooa ooooooooool iooooooooooL ooooooooooc oooooooooo O O 2P0Q 00000000000000000000000-3- Therapist. Tremea. Fruit Heights, Holly M. Goodman, Marion M. White. Cook and Gina L. Graham. Sunset, Todd A. Larsen; Syracuse, Curtis K. Child and Dale M. Shcffer; West Point, Linda L. Day. Davis County Is Our Beat Give News Tips by Caiiing Women Who Hate Men: Profiles. Art Brown, Ph.D., Marriage and Family 17 Larsen, Russell F. Warner. Clinton, Charles K. Deweese, Layton, Craig R. Anderson, Johnnie V. Marilyn J. Anderson, public. Soup and Salad Seminars are scheduled for the First and third Wednesdays of each month in the hospital cafeteria from 12:30 to 1:15 p.m. at $1.00 per person. Among 2,834 Brigham Young University graduates are Davis County residents. Clearfield, Franklin Kimball, Ronald D. Korth, Kathy N. Sherri L. Gatten, William B. Hawkes, Reed L. Jacobs, Kathleen Mitchell, Erin A. Petersen, L. Stephanie D. Petersen, Chris 5 y SEMINARS under- advised. 5-- 5 3 EXPRESS YOUR VIEWPOINT IN A LETTER TO THE EDITOR childrens summer art clasArt ses at the Bountiful-Davi- s illustration and photography are is being offered. attend. Juror for this show is Maxine 2-- 10 a.m.-p.m., Tuesday-Fridap.m. Admission is free to the 0000001 ioooooo! way for Center. All art classes for young people at the center will be held during the month of June. Classes in drawing, Registration may be completed by calling county economic deCost is $7 if velopment at 45 or $10 at the door, says Linde Gregory, seminar 2-- Masterfield, author of Painting the Spirit of Nature, and a nationally recognized abstract naturalist painter. The exhibit will be on display at Art Center the Bountiful-Davi- s through July 30. Gallery hours are Sunday p.m., Monday 9 WOMENS SOUP AND SALAD Registration under way is mussen will be the speaker. He is a CPA with Grant Thorton CPAs of Salt Lake City. Waterco-lo-r Society Show opens Sunday, June 14, with a recpetion from 5 Art p.m. at the Bountiful-Davi- s Center, 2175 South Main in Bountiful. Awards for the juried exhibit will be announced at the reception at 3 p.m. The public is invited to 5 well-bein- Registration Davis County The 13th annual Utah FULL SERVICE 1 MEMBER F.D.I.C. |