Q:        Will new leadership at the IRS fix the agency's recent problems?

A:        As the tax collector-in-chief for the federal treasury, the Internal Revenue Service and its commissioner bear a Herculean task to administer and enforce a tax code blanketing a nation of 300-plus million citizens.  Regrettably, the agency's efforts to uphold the public trust have fallen far short of heroism by any definition.  Considering its core mission is to serve the taxpaying public, the beleaguered agency has substantial fence-mending to tend to after a number of self-inflicted scandals.  These include the flagrant misuse of tax dollars for lavish conferences and repressive targeting of taxpayers during the 2010 and 2012 election cycles.  That extra scrutiny was directed towards groups seeking tax-exempt status and whose political views primarily differed from the current administration.  Now the IRS has proposed new rules that would impose new restrictions on political speech by these same tax-exempt social welfare organizations, while providing an exemption for tax-exempt labor unions.  The proposal ought to raise a red flag to all those interested in engaging and educating the public about elections. Throughout my decades of public service, I have worked to foster greater participation among the electorate, not less.  The next commissioner of the IRS should not allow the agency to undermine constitutional principles of free speech and civic engagement.

With its thicket of tax laws, rules and regulations covering individuals, households, businesses, non-profit charities and tax-exempt organizations, the federal agency by any measure has a tall order to fill.  Unfortunately, the IRS has flunked fundamental metrics of accountability and transparency.  In an era of federal deficits lined up as far as the eye can see, the IRS must work effectively to help close the fiscal gap through principles of good governance, sound stewardship of tax dollars and faithful execution of collecting taxes owed.  Due to its spate of scandals, the IRS now also must work to close the credibility gap with the taxpaying public.  Our system of voluntary compliance depends upon it.  During a recent congressional hearing held to vet the next IRS Commissioner, I used the opportunity to get the nominee's views and demeanor on the public record.  As we've learned from the botched rollout of the Affordable Care Act, style and substance matter.  It's critical to have a leader at the helm who will take a hands-on approach to trouble-shoot and address problems, not a feigned hands-off approach that believes ignorance somehow will whitewash incompetence.  As a senior lawmaker on the tax-writing Senate Finance Committee, I will continue making good use of my constitutional oversight authority to hold the IRS accountable.  Considering our current fiscal challenges and the IRS' expansive new role to implement and enforce the Affordable Care Act, the IRS can expect regular check-ups from this U.S. Senator to restore integrity and service to the Internal Revenue Service.

Q:        What issues did you raise at the nomination hearing?

A:        For starters, I wanted to clear the air about a common misconception in Washington, D.C.  That is the mistaken notion that Washington knows best.  The Affordable Care Act provides a perfect illustration of this misguided belief.  The President's health care law redirects one-sixth of the U.S. economy and assigns vast new responsibilities to an already bloated federal bureaucracy.  As we witnessed on Oct. 1, the Department of Health and Human Services (HHS) exposed embarrassing incompetence after toiling for three and a half and spending hundreds of millions of tax dollars to create an infamously flawed website.  And not yet so visible to the public's eye is that the IRS will play a central role in administering the new health care law, such as issuing refundable tax credits to insurers that would offset the costs of insurance premiums and administering the employer and individual mandates and penalties.  Already the IRS has delayed for one year the employer mandate and reporting requirements for insurers and employers.  The IRS must still issue these regulations and install reliable software systems to determine eligibility and compliance.  In addition, the IRS confronts notorious challenges rooting out waste, fraud and abuse in improper payments under the Earned Income Tax Credit program.  In fact, the EITC improper payment rate has exceeded 20 percent for the last decade.  The Affordable Care Act has created yet another federal spigot from which to siphon tax dollars.  That's why it's even more important for the next IRS commissioner to welcome as many partners to the policy and enforcement table as possible.  Whistleblowers and private debt collection companies offer very useful tools to add to the IRS arsenal to collect taxes that are owed and to fight waste, fraud and abuse.  The IRS has been slow to take advantage of whistleblowers who highlight tax cheating, to my disappointment as the author of beefed-up whistleblower incentives.  Considering the IRS is taking on more responsibilities than ever before, the Commissioner of Internal Revenue needs all the help he can get.

DAVENPORT, IA–Waste Commission of Scott County facilities will close at noon Dec. 24 and will remain closed Dec. 25. Facilities will reopen Dec. 26. However, no appointments will be available for drop-off of household hazardous materials on Dec. 28.

Facilities also will be closed Jan. 1 and reopen Jan. 2.

Facilities include the following:

• Scott Area Recycling Center, 5640 Carey Ave., Davenport
• Scott Area Landfill, 11555 110th Ave., Davenport
• Scott Area Household Hazardous Material Facilities, Davenport
• Electronic Demanufacturing Facility, 1048 East 59th St., Davenport

Waste Commission of Scott County is an intergovernmental agency whose mission is to provide environmentally sound and economically feasible solid waste management for Scott County. For more information about the Commission, please call (563) 381-1300 or visit www.wastecom.com.

WASHINGTON, D.C. - Senator Tom Harkin (D-IA) today nominated 53 Iowa students for appointments to the U.S. Air Force Academy, Naval Academy, Merchant Marine Academy and Military Academy, West Point for the 2014 class.

"An academy nomination is a great honor.  Not only is there intense competition across the State of Iowa, but in order for an individual to be nominated, he or she must demonstrate superior leadership, academic, and athletic abilities," Harkin said.  "Nominees also must exhibit the necessary motivation for serving in the demanding role of a career military officer and be of outstanding moral character.  I am pleased to nominate these students and would like to congratulate them for their many outstanding achievements."

In a typical year, Harkin receives more than 150 applications from young Iowans interested in pursuing a career as a military officer.  Students apply for admission to the U.S. Military Academy at West Point, New York; the U.S. Naval Academy at Annapolis, Maryland; the U.S. Air Force Academy at Colorado Springs, Colorado; or the Merchant Marine Academy at Kings Point, New York.

Academy nomination finalists are interviewed by Senator Harkin's Academy Selection Board, during which time their motivation, poise and self-expression are measured.  Harkin may nominate up to ten applicants to compete for each available vacancy.  From the Senator's nominees, the academy then selects the final candidate who will be offered an appointment.

After March 1, 2014, men and women between the ages of 17 and 22 who are interested in pursuing a nomination to one of the academies for the class entering in 2015, should go to http://www.harkin.senate.gov and complete Senator Harkin's online Service Academy application, or contact Senator Harkin's Cedar Rapids Office at (319)365-4504.

A list of this year's nominees is below.

Ankeny

Caroline Schmell has been nominated to the U.S. Military Academy. Caroline is the daughter of Cindy Schmell and Gerald Schmell and is a senior at Ankeny High School.

Bettendorf

Cole Bunn has been nominated to the U.S. Naval Academy. Cole is the son of Lisa and James Bunn and is a senior at Bettendorf High School.

Bettendorf

Micaela Finney has been nominated to the U.S. Naval Academy and the U.S. Merchant Marine Academy. Micaela is the daughter of Sherril and Charles Finney and is a senior at Bettendorf High School.

Bettendorf

Kyle Hollenback has been nominated to the U.S. Naval Academy. Kyle is the son of Jennifer and Craig Hollenback and is a senior at Pleasant Valley High School.

Blue Grass

Alex Reed has been nominated to the U.S. Naval Academy. Alex is the son of Cindy and Jeff Reed and is a senior at Davenport West High School.

Bondurant

Clayton Beck has been nominated to the U.S. Air Force Academy. Clayton is the son of Susan and Blair Beck and is a senior at Bondurant-Farrar High School.

Boone

Jennifer Behn has been nominated to the U.S. Military Academy. Jennifer is the daughter of Dennise and Herry Behn and is a senior at Boone High School.

Brooklyn

Rhett Nowotny has been nominated to the U.S. Merchant Marine Academy. Rhett is the son of Danielle and Rob Nowotny and is a senior at HLV Community High School.

Carroll

Seth Horesley has been nominated to the U.S. Merchant Marine Academy. Seth is the son of Kristina and Duane Horsley and is a senior at Carroll High School.

Cedar Falls

Jacob Pence has been nominated to the U.S. Naval Academy. Jacob is the son of Amy and Jason Pence and is a senior at Cedar Falls High School.

Cedar Rapids

Nicholas Swartz has been nominated to the U.S. Military Academy. Nicholas is the son of Julie and Tim Swartz and is a senior at John F. Kennedy High School.

Clive

Benjamin Halley has been nominated to the U.S. Naval Academy. Benjamin is the son of Alyson and Brett  Halley and is a senior at Waukee High School.

Clive

Connor McCann has been nominated to the U.S. Military Academy. Connor is the son of Jana and Troy McCann and is a senior at Valley High School.

Clive

Henry Oberman has been nominated to the U.S. Naval Academy. Henry is the son of Karen and Tony Oberman and is a senior at Waukee High School.

Clive

Devinder Sandhu has been nominated to the U.S. Air Force Academy. Devinder is the daughter of Daljit and Pardip Sandhu and is a 2010 graduate of Valley High School. She is currently serving with the Iowa Air National Guard.

Clive

Zachary Zimmerman has been nominated to the U.S. Military Academy. Zachary is the son of Stephanie Bratton and Douglas Zimmerman and is a senior at Valley High School.

Coralville

Hannah Fairfield has been nominated to the U.S. Military Academy. Hannah is the daughter of Catherine and Clare Fairfield and is a senior at West High School.

Coralville

Ryan Holte has been nominated to the U.S. Air Force Academy. Ryan is the son of Julie and Jim Holte and is a senior at Iowa City West High School.

Coralville

Connor Schueler has been nominated to the U.S. Naval Academy. Connor is the son of Kerry and Darrel Schueler and is a senior at Iowa City West High School.

Council Bluffs

Gustave Doll has been nominated to the U.S. Military Academy. Gustave is the son of Elizabeth and Scott and is a senior at St Albert High School.

Davenport

Walter DeDoncker has been nominated to the U.S. Naval Academy. Walter is the son of Jody and John DeDoncker and is a senior at Pleasant Valley High School.

Davenport

Roy Schindler has been nominated to the U.S. Military Academy. Roy is the son of Shana and Kurt Schindler and is a senior at Davenport Central High School.

Des Moines

Nick Biancalana has been nominated to the U.S. Naval Academy. Nick is the son of Brenda and Tony Biancalana and is a senior at Roosevelt High School.

Des Moines

Harrison Farrell has been nominated to the U.S. Military Academy. Harrison is the son of Janet and Richard Farrell and is 2013 graduate of Dowling Catholic High School.  He is currently attending the U.S. Military Academy Prep School in West Point, New York.

Des Moines

Jessica Thomerson has been nominated to the U.S. Merchant Marine Academy. Jessica is the daughter of Katy McKee Richmond and Joseph Thomerson and is a senior at Dowling High School.

Dubuque

Kaizer Gukeisen has been nominated to the U.S. Air Force Academy. Kaizer is the son of Kathy and Michael Gukeisen and is a senior at Dubuque Senior High School.

Fort Madison

Nick Krone has been nominated to the U.S. Naval Academy. Nick is the son of Carolyn Krone and is a senior at Holy Trinity Catholic High School.

Griswold

Jose Olivo has been nominated to the U.S. Military Academy. Jose is the son of Lisa Petry and Jose Olivo and is a 2013 graduate of Griswold High School.  He is currently attending the U.S. Military Academy Prep School in West Point, New York.

Harlan

Luke Schmitz has been nominated to the U.S. Naval Academy. Luke is the son of Kristine Schmitz and Alan Schmitz and is a 2013 graduate of Harlan High School.  He is currently attending Morningside College in Sioux City.

Ida Grove

Jacob Matthies has been nominated to the U.S. Naval Academy. Jacob is the son of Becky and Dan Matthies and is a senior at OA-BCIG High School.

Iowa City

Neil Harte has been nominated to the U.S. Military Academy. Neil is the son of Lyudmila and Willis Harte and is a senior at City High School.

Marion

John Gorman has been nominated to the U.S. Air Force Academy. John is the son of Cathy and Joseph Gorman and is a senior at Marion High School.

Mason City

Lauren Casey has been nominated to the U.S. Military Academy. Lauren is the daughter of Shelly and Edward Casey and is a senior at Mason City High School.

Mitchellville

Cameron Lawler has been nominated to the U.S. Military Academy. Cameron is the son of Donna and LaBrent Lawler and is a senior at Southeast Polk High School.

Monticello

Nicholas Meyers has been nominated to the U.S. Air Force Academy. Nicholas is the son of Debra and David Meyers and is a senior at Monticello High School.

Norwalk

Ethan Pieper has been nominated to the U.S. Military Academy. Ethan is the son of Alayne and Melvin Pieper and is a senior at Norwalk High School.

Otley

Joshua Bailey has been nominated to the U.S. Naval Academy and the U.S. Merchant Marine Academy. Joshua is the son of Stephanie and Scott Bailey and is a senior at Heritage Christian Academy.

Parnell

Maeve Broeg has been nominated to the U.S. Naval Academy. Maeve is the daughter of Lenni and Kirtis Broeg and is a senior at Williamsburg High School.

Reinbeck

Peter Meyers has been nominated to the U.S. Military Academy. Peter is the son of Laura and Joel Meyers and is a senior at Gladbrook Reinbeck High School.

Sibley

Matthew Vander Ploeg has been nominated to the U.S. Naval Academy. Matthew is the son of Dorothy and Verle and is a senior at Sibley-Ocheyedan Community High School.

Sioux City

Drew Piersma has been nominated to the U.S. Military Academy. Drew is the daughter of Teresa and Scott Piersma and is a senior at North High School.

Sioux Rapids

Katie Gibson has been nominated to the U.S. Air Force Academy. Katie is the daughter of Carolyn Gibson and is a senior at Sioux Central High School.

Solon

Erin Evans has been nominated to the U.S. Naval Academy. Erin is the daughter of Lisa and Donald Evans and is a 2013 graduate of Solon High School.  She is currently attending Iowa State University in Ames, Iowa.

Solon

Lance Evans has been nominated to the U.S. Air Force Academy. Lance is the son of Lisa and Don Evans and is a senior at Solon High School.

Solon

Austin Hunt has been nominated to the U.S. Naval Academy. Austin is the son of Sandra Schebler and Jeff Hunt and is a senior at Solon High School.

Solon

Matthew Quinn has been nominated to the U.S. Military Academy. Matthew is the son of Geralyn and Mark Quinn and is a senior at Solon High School.

Springville

Shannon Gorman has been nominated to the U.S. Naval Academy. Shannon is the daughter of Mitsue and Joseph Gorman and is a senior at Cedar Rapids George Washington High School.

State Center

Phillip Ramierz has been nominated to the U.S. Air Force Academy. Phillip is the son of Lisa and Esteban Ramirez and is a senior at Vilseck High School in Vilseck, Germany.

Story City

Thomas Wilgenbusch has been nominated to the U.S. Military Academy. Thomas is the son of Erin and Michael Wilgenbusch and is a senior at Roland-Story High School.

Urbandale

Dalton Doom has been nominated to the U.S. Air Force Academy. Dalton is the son of Tamara and Bruce Doom and is a senior at Waukee Community High School.

Waukee

Anamaria Angel has been nominated to the U.S. Military Academy. Anamaria is the son of Jean Angle and Jose Angle and is a senior at Van Meter CSD High School.

West Burlington

Conner Tillo has been nominated to the U.S. Naval Academy. Conner is the son of Leigh Ann and Ted Tillo and is a senior at West Burlington High School.

West Des Moines

Emily Junker has been nominated to the U.S. Military Academy. Emily is the daughter of Chris Junker and Vince Junker and is a senior at Van Meter High School.

Larry Katzen forged an ambitious career as a leader at one of the world's most prestigious accounting firms.

But he has been equally ambitious with his family life; he's the father of quadruplets?three sons and a daughter. And he felt it was important to serve his community, sitting on more than 10 boards of directors.

"It was an incredible challenge and I don't regret one minute of it!" says Katzen, author of "And You Thought Accountants Were Boring - My Life Inside Arthur Andersen," (Larryrkatzen.com), a look at working in one of the world's most historically important accounting firms while nurturing bonds with his wife and children.

"The quadruplets were born April 22, 1974, before multiple births became fairly common, so we were front-page news and featured on all the national TV news shows," Katzen says. "But that also tells you there weren't many other parents who could give us advice, and certainly no internet forums to turn to!"

At the time, Katzen was also working his way up the ladder and taking on new challenges at Arthur Andersen, one of the "Big 8" accounting firms. How did he and his wife, Susan, manage?

"It comes down to sticking to some basic principles: doing the right thing, for one, and listening to your heart," Katzen says.

He draws on his 35-year career and family life to offer these tips for working parents with multiple children:

· Cultivate support systems! One of the wonderful things about Arthur Andersen was the people who worked there, including his bosses, Katzen says. "They knew the physical and financial struggles Susan and I faced caring for four babies and, because I never gave less than my all at work, they did what they could to work around my situation," he says. That included a heftier-than-usual annual pay raise that Katzen learned only years later was approved because the firm's partners knew he would need the extra money.

Susan reached out to moms of multiples to develop her own support system, and the couple hired a recent high school graduate to help care for their rambunctious brood a couple days a week.

"There's no glory in not asking for support and help," Katzen says.

· Combine business and family. Katzen traveled frequently for his job and, when his children were 9 years old, a business friend suggested he bring them along, one at a time, on his trips.

"The first was my daughter, Laurie. We flew to New York on a Friday and spent the weekend shopping, dining, taking in a show. For the first time ever, we were alone together without any disruptions," Katzen says. "Neither of us ever forgot that weekend."

· Consider buying a small vacation home. Traveling with four young children was extremely difficult, especially nights in motels, where the family would split up into two rooms - one parent and two children in each.

"When we discovered Sun Valley, Idaho, the children were 6. On our first trip there, they quickly learned to ski, and they clearly loved the snow - we could hardly get them to come inside," Katzen says.

The family so enjoyed the vacation, they looked into the prices of condos.

"We found a furnished condo at a very affordable price and for the next 13 years, we enjoyed summers and winters in Sun Valley," Katzen says. "It may sound like a big investment, but when you consider the costs of motels and dining out for a family of six, it works out well - and it's a lot more comfortable."

About Larry Katzen

After graduating from Drake University in 1967, Larry Katzen started working at Arthur Andersen and quickly rose through the ranks to become the Great Plains Regional Managing Partner. An honorable, hard-working man who devoted his life to Arthur Andersen, Larry was there from the company's meteoric rise to its unjust demise. He stayed with the firm for 35 years, serving clients globally until 2002. In his new memoir, And You Thought Accountants Were Boring - My Life Inside Arthur Andersen, Katzen details the political fodder in the government's prosecution of Enron; how the company was unjustly dismantled for its supposed connections to the corruption; its vindication and why it came too late, and the devastating impact it had on 85,000 employees.