Funerals and weddings are tremendously emotional experiences, and there is nothing worse than having an unwelcome guest show up at either event. This is especially true when that unwelcome guest is the Internal Revenue Service. Yet the federal government manages to squeeze its way in to the private affairs of citizens by penalizing the sacred covenant of marriage and stealing a person's earnings at the time of death. These intrusions come in the form of the marriage penalty tax and the death tax.

The moment a couple utters the words, "I do," the government shackles them to a higher tax bracket. According to the National Taxpayers Union, this affects about 75 percent of American families. This is tough because nowadays, both the husband and wife must work hard to make ends meet, and the marriage penalty targets about 25 million couples. On average these families end up paying about $1,400 more per year in taxes. Having an extra $1,400 a year could mean the world for couples wanting children, families saving for a vacation, or newlywed seniors planning for retirement.

The IRS not only cuts into the joys of marriage, but makes the loss of a loved one even more painful. Imagine spending your whole life working hard to build a successful business or farm. Upon the moment of death, instead of those assets going to your family, the government swoops in and grabs up to 55 percent of your earnings in taxes. According to the National Federation of Independent Businesses (NFIB,) one-third of small owners today have to sell outright or liquidate a part of their firms to pay estate taxes.

Not just Republicans, but some Democrats wanted this money out of the government?s hands and sent back to the people who earned it. This past June, Congress attempted to stop these injustices by providing relief from both the marriage penalty and the death tax. We passed two bills that granted relief from these taxes. President Clinton disagreed and swiftly vetoed both pieces of legislation. He, along with the bureaucrats, thinks the Federal government knows best how to spend your money. His actions on these two issues and the very different stand taken by those of us in the Congressional majority are perfect examples of where we disagree. We believe that Americans should be able enjoy as much as possible of what they earn with taxes kept as low as practical. President Clinton truly believes that "government knows best" and that tax revenue belongs to the government to spend. That's why President Clinton rejected our efforts to lower taxes through such reforms as death and marriage tax relief.

A wise person once said, "There's no sure thing in life but death and taxes." Although death is inevitable, taxes don't always have to be. It's wrong that a lifetime of hard work should be washed away by a tidal wave of taxes, leaving bereaved families to sell businesses and auction off farms that may have been in the family for generations. By the same token, a couple pledging their lives together in matrimony shouldn't be punished for making a sacred commitment.

It was wrong for President Clinton to veto legislation that could have helped so many. In my opinion, he stamped his veto on the foreheads of hard-working Tennessee families instead of reducing their tax burden. In the last two weeks, we tried to override his vetoes. But, unfortunately, too many members of President Clinton's political party put partisan loyalty ahead of sound policy. Many even changed their votes to defend his mistakes Some Democrats -- but sadly not enough -- joined us in our attempt to override President Clinton?s veto, but we fell short of the-thirds margin needed.

Because of President Clinton's vetoes, millions of Americans will have to go on paying unfair, confiscatory death and marriage taxes. But we will not rest, and we will keep on working - confident that in the end we will win the relief that hard-working American families deserve.