Speech #920170187

Yet nobody could be so presumptuous as to say that the Internal Revenue Service should have the power to make judicial determination in respect of controversies between the Internal Revenue Service and a taxpayer with respect to the validity of the amount of a tax. It is incompatible with any fair system of justice to vest the power to judge whether violations of law have been committed in the people who are empowered to charge violations of such law. and to judge whether such violations have occurred. The Supreme Court of the United States declared in the McGrath case. reported in 339 U.S.. commencing at page 339. that the function of being a prosecutor and a judgeuniting those funotions in one agency or one individualis indefensible. and they struck down the regulations of the Immigration Service which had so united these two inconsistent and repugnant functions in agents of the Immigration Service. The proponents of this bill will assert that they have divorced the function of a prosecutor from that of a judge by the milquetoast amendment offered by the distinguished Senator from New York and the distinguished Senator from Pennsylvania . This amendment undertakes to create the office of general counsel and undertakes. in a rather specious way. to declare that the general counsel shall be independent of the EEOC.