CLINTON FLIP-FLOPS ON BILL AIMED AT THE IRS

It was one of the quickest flip-flops in history. In a matter of days, President Bill Clinton went from trumpeting support for the Internal Revenue Service -- claiming its service had improved the last five years -- to backing the bipartisan bill moving through Congress to reform that agency. What was the catalyst for this poll-driven president's switch? What galvanized members of his party, as indeed the entire country, was a mere three days of hearings convened last month by the Senate Finance Committee. A week after the hearings, a CNN/Gallop Poll found 69 percent of Americans believe that the IRS "frequently abuses its powers." These hearings are undoubtedly one of the signal accomplishments of the Republican Congress since winning power three years ago.

At issue is legislation sponsored by Rep. Rob Portman, R-Ohio, and Sen. Bob Kerrey, D-Nebraska. A version of this legislation is headed toward approval by the House Ways and Means Committee, and leaders of both houses say they will act to pass it next year. Among the provisions that comment it are a provision that will change the burden of proof, shifting it from the taxpayer under investigation to the IRS, when tax cases reach court. Among other provisions there is "innocent spouse relief," which would apply to divorced spouses who face additional taxes due to mistakes caused by former spouses who prepared returns. Still another would sharply reduce the interest rate and penalty charged a late-paying taxpayer who has reached a an installment agreement to pay back taxes.

It is vital that any such "reform" bill not reduce pressure for the drive to scrap the IRS code altogether. This goal, once thought fanciful, now appears within reach. Lawmakers must redouble their efforts to achieve it.