OK, let’s first discuss what we ALL agree with :
If conservative cultural and political activity is to continue unmolested in this country, the IRS must be eliminated. It is too disdainful of American mores, and it is too powerful. Neither of those things will change with a new commissioner and whatever is the final disposition of Lois Lerner.
But I do agree with what Greg Richards of The American Thinker proposed as an INTERIM solution while we work out the overhaul of the tax code ( which is the root of all IRS evil ).
While we’re working on the Fair, Flat or Tariffs (whatever), the nation must have a revenue collection agency.
So.... AS A FIRST CUT, let’s RE-STRUCTURE the IRS....
Perhaps the new agency would have six regional and independent divisions. They would be located in offices around the country, and there would be no single IRS commissioner in Washington.
The six agency heads would report to Congress every six months on the activities of their agencies on penalty of perjury. There would be new offices of ombudsman for each regional agency. The ombudsmen would testify to Congress along with the agency heads every six months as to the number and type of complaints they had received and what had been the disposition of those complaints.
All salaries in the new six agencies would start at 10% below the equivalent levels in the current IRS. There would be no union in the six agencies, because the agencies must represent the interests of the country and that alone.
Something like that.
Those jobs start at about GS 12 where they are no longer eligible for overtime.
The people reviewing applications for non-profit are not in the same wage board categories as brick layers and hod carriers ~ they far higher than that.
Most IRS employees are not agents and have nothing to do with making decisions.