04/23/1997 03:40 PM Senate RES

            HJR 23 SALE OF LTD ENTRY PERMITS BY IRS                           
                                                                              
  CHAIRMAN HALFORD  announced  HJR 23  to be up for consideration.             
                                                                               
  MS. MELINDA HOFSTAD,  Staff to Representative Hudson, sponsor, said          
 it was a simple resolution.  She said there have some outrageous              
 actions on the part of the IRS to  seize limited entry permits in             
 lieu of back taxes.  Representative Hudson doesn't believe that               
 anyone should not pay their taxes, but this is a question of                  
 whether you take someone's livelihood away from them and their                
 ability to pay those taxes.  She said that the IRS has recently               
 taken a permit valued at $30,000 and sold it for $5,000.                      
                                                                               
  SENATOR TAYLOR  said he thought it was somewhat schizophrenic for a          
 group of people who earned the income through the permit they have,           
 many of whom got the permit at no cost, while others have to                  
 purchase them, and then fail to pay the taxes on the income they              
 earn.  He has a hard time specializing relief for one group of                
 taxpayers and not for all.                                                    
                                                                               
  SENATOR TAYLOR  moved to pass the resolution from committee with             
 individual recommendations.  There were no objections and it was so           
 ordered.