CONTENTS OPENING STATEMENTS Grassley, Hon. Charles E., a U.S. Senator from Iowa, chairman, Committee Baucus, Hon. Max, a U.S. Senator from Montana Conrad, Hon. Kent, a U.S. Senator from North Dakota AGENCY WITNESSES Wagner, Hon. Raymond T., Jr., member, IRS Oversight Board, U.S. Depart- ment of the Treasury, Washington, DC Brostek, Mike, Director, Strategic Issues, Government Accountability Office, Gardiner, Pamela J., Acting Inspector General, Treasury Inspector General for Tax Administration, Washington, DC Everson, Hon. Mark, Commissioner, Internal Revenue Service, Washington, Olson, Nina E., National Taxpayer Advocate, Taxpayer Advocate Service, WITNESSES |