A concurrent resolution expressing the sense of the Congress that the Internal Revenue Service should be reorganized in order to strengthen the taxpayer assistance and enforcement divisions and narrow the $100,000,000 "tax gap".

States that in the interest of decreasing the growing gap between taxes owed and taxes collected: (1) the administration and the Congress should substantially increase appropriate resources for the taxpayer assistance and enforcement divisions of the Internal Revenue Service (IRS); and (2) the IRS should implement specified recommendations to improve taxpayer services and to enhance enforcement efforts.