Sen. Paul Laxalt, R-Nev. has called upon Congress to re-examine “the actions and pollcles” of the Internal Revenue Service, and says refomts are necessary to prevent the current tax revolt from becomina ”a full-scale revolutlon.” The Nevadian’s concerns were expressed in a paper he read into The Congressional Record. Earlier he had submitted the statement at hearings of the Appropriations Subcommittee on the Treasury which he and Sen. Harrison Schmitt. it-N. Mu. held to examine IRS activities. Taxes and Tax collectors have Eagued the world since ancient gypt, Laxalt recounted. Americans, more than 100 years ago, chose to tax themselves for the government and benefit of all. But now, he said. people are beginning to perceive their taxes differently, “From Limited criticism of our tax structure. a widespread tax revolt has entpted. Voters in several states have passed tax lirnltatlona or tax reductions our entire tax structure. which is tremendously dependent on voluntary compliance. is in danger of toppllng”,” Laxalt attributed the tuuteat to two reasons: First the over-all slae of government whlch places a havy tax burden on every American; and second. actions of the IRS and a feeling IK M percent of American adults ( oper Poll) that our tax aystnn ls unfair, Charglnlg that “hlgh-handed Buruucra c excesses of the IRS are a national dlsgrace.” the senator cited evidence supporting a number of allegations against the aguicy, including: Slngllng out areas of the country for speclal enforcement; going against congressional intent and past policy by unnging rules to squeeze ou more revenue”; seizing prmny of innocent thlrd,partles wt ut making provision to rectify the wrong; creatlng economic models. then ignoring actual tatpayer evldence that nina eoimter to those models; unwarranted use of the threat of litlgatlou; and even lgnorlng clear ntlings of the federal courts. These and other complaints against IRS seemingly are being made with increased frequency, Many have been reiterated during IH! hearings conducted across the country by Cltizen’a Choice. a national grass-roots taxpayers’ orgnnlzatlon, . Laxalt’s call for Congress to “re-examine the action and policies of IRS in detail” merits support. In fact. the step seems a must to conflrtn or disprove the growing allega, tions agalnst the tax system d the NEWTbe Nevada senator said wu “unsin-e whether we must rt at the bottom and rebuild the entire. (135) aglency. or whether e can ‘, rdor-in e present body. , That judgment should be made on facts gathered in the official insurvAs the patience of Aruelcan taxpayers grows lncreaslngly thinner. lt’s obvious the time has come for , some kind of chance,