II 

117TH CONGRESS 

2D SESSION S. 5100 

To provide accountability for funding provided to the Internal Revenue Service 

and the Department of the Treasury under Public Law 117–169. 

IN THE SENATE OF THE UNITED STATES 

NOVEMBER 16, 2022 

Mr. THUNE (for himself, Mr. GRASSLEY, Mr. BARRASSO, Mr. BRAUN, Mr. 

BURR, Mr. CASSIDY, Mr. CORNYN, Mr. CRAPO, Mr. DAINES, Mr. 

LANKFORD, Mr. PORTMAN, Mr. TOOMEY, Mr. YOUNG, Mr. SASSE, and 

Mr. SCOTT of South Carolina) introduced the following bill; which was 

read twice and referred to the Committee on Finance 

A BILL 

To provide accountability for funding provided to the Internal 

Revenue Service and the Department of the Treasury 

under Public Law 117–169. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘IRS Funding Account5 ability Act’’. 


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1 SEC. 2. ANNUAL COMPREHENSIVE SPENDING PLAN FOR IN2 CREASED INTERNAL REVENUE SERVICE RE3 SOURCES. 

4 (a) LIMITATION ON FUNDING.— 

5 (1) INITIAL PLAN.— 

6 (A) IN GENERAL.—None of the funds de7 scribed in paragraph (3) may be obligated dur8 ing the period— 

9 (i) beginning on the date of the enact10 ment of this Act; and 

11 (ii) ending on the date that is 60 days 

12 after the spending plan described in sub13 section (b)(1)(A) has been submitted. 

14 (B) ADDITIONAL MORATORIUM.—If Con15 gress enacts a joint resolution of disapproval 

16 described in subsection (c) with respect to the 

17 Internal Revenue Service spending plan before 

18 the date described in subparagraph (A)(ii), 

19 then— 

20 (i) the Commissioner of Internal Rev21 enue shall submit a new spending plan 

22 under subsection (b)(1)(A); and 

23 (ii) the period described in subpara24 graph (A) shall not end before the date 

25 that is 60 days after such new spending 

26 plan is submitted. 


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1 (2) SUBSEQUENT SUBMISSIONS.— 

2 (A) IN GENERAL.—None of the funds de3 scribed in paragraph (3) may be obligated dur4 ing any period— 

5 (i) beginning on the date Congress 

6 has enacted a joint resolution of dis7 approval under subsection (c) with respect 

8 to any spending plan described in sub9 section (b)(1)(B); and 

10 (ii) ending on the date that is 60 days 

11 after the date on which the Commissioner 

12 of Internal Revenue has submitted a new 

13 spending plan under such subsection. 

14 (B) ADDITIONAL MORATORIUM.—If Con15 gress enacts a joint resolution of disapproval 

16 described in subsection (c) with respect to any 

17 new spending plan submitted under subpara18 graph (A)(ii) before the date that is 60 days 

19 after the date on which such new spending plan 

20 has been submitted, then— 

21 (i) the Commissioner of Internal Rev22 enue shall submit an additional new spend23 ing plan under subsection (b)(1)(B); and 

24 (ii) the period described in subpara25 graph (A) shall not end before the date 


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1 that is 60 days after such additional new 

2 spending plan is submitted. 

3 (3) FUNDS DESCRIBED.—The funds described 

4 in this paragraph are the following: 

5 (A) Any funds made available under clause 

6 (ii), (iii), or (iv) of section 10301(1)(A) of Pub7 lic Law 117–169. 

8 (B) Any funds made available under sec9 tion 10301(1)(A)(i) of Public Law 117–169 

10 other than funds used for the following pur11 poses: 

12 (i) Eliminating any correspondence or 

13 return processing backlog. 

14 (ii) Reducing call wait times for tax15 payers and tax professionals. 

16 (b) ANNUAL COMPREHENSIVE SPENDING PLAN.— 

17 (1) IN GENERAL.— 

18 (A) INITIAL PLAN.—Not later than 60 

19 days after the date of the enactment of this 

20 Act, the Commissioner of Internal Revenue 

21 shall submit to the appropriate Congressional 

22 committees a spending plan described in para23 graph (2). 

24 (B) SUBSEQUENT SUBMISSIONS.— 


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1 (i) IN GENERAL.—For each fiscal year 

2 beginning after the plan described in sub3 paragraph (A) is submitted and ending 

4 with fiscal year 2031, the Commissioner of 

5 Internal Revenue shall submit to the ap6 propriate Congressional committees a 

7 spending plan described in paragraph (2) 

8 on the date that the President submits the 

9 budget required under section 1105(a) of 

10 title 31, United States Code. 

11 (ii) REDUCTION IN APPROPRIATION.— 

12 (I) IN GENERAL.—In the case of 

13 any failure to submit a plan required 

14 under clause (i) by the date that is 7 

15 days after the date the plan is re16 quired to be submitted und, the 

17 amounts made available under section 

18 10301(1)(A)(ii) of Public Law 117– 

19 169 shall be reduced by $10,000,000 

20 for each day after such required date 

21 that report has not been submitted. 

22 (II) REQUIRED DATE.—For pur23 poses of this clause, the term ‘‘re24 quired date’’ means, with respect to 

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1 graph, the date that is 7 days after 

2 such plan is required to be submitted. 

3 (2) SPENDING PLAN.— 

4 (A) IN GENERAL.—A spending plan de5 scribed in this subparagraph is a plan that— 

6 (i) details how the funds appropriated 

7 under section 10301(1) of Public Law 

8 117–169 will be spent over— 

9 (I) the period consisting of the 

10 current fiscal year and the next 4 fis11 cal years ending before fiscal year 

12 2032; and 

13 (II) the period of consisting of 

14 the current fiscal year through the fis15 cal year ending with fiscal year 2031 

16 (if such period includes any period not 

17 described in subclause (I)); 

18 (ii) contains the information described 

19 in subparagraph (B); 

20 (iii) has been reviewed by— 

21 (I) the Internal Revenue Service 

22 Advisory Council; 

23 (II) the Comptroller of the 

24 United States; 


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1 (III) the National Taxpayer Ad2 vocate; and 

3 (IV) the Director of the Office of 

4 Management and Budget; and 

5 (iv) has been approved by the officers 

6 or entities described in subclauses (II) and 

7 (IV) of clause (iii). 

8 (B) PLAN CONTENTS.—The information 

9 described in this paragraph is the following: 

10 (i) A detailed explanation of the plan, 

11 including— 

12 (I) costs and results to date, ac13 tual expenditures of the prior fiscal 

14 year, actual and expected expenditures 

15 of the current fiscal year, upcoming 

16 deliverables and expected costs, and 

17 total expenditures; 

18 (II) clearly defined objectives, 

19 timelines, and metrics for quan20 titatively measuring the plan’s annual 

21 progress, including with respect to 

22 measuring improvements in taxpayer 

23 services, revenue collection, informa24 tion technology, cybersecurity, and 

25 taxpayer data protections; and 


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1 (III) a description of any dif2 ferences between metrics described in 

3 subclause (II) and corresponding 

4 metrics used by the National Tax5 payer Advocate, the Comptroller Gen6 eral of the United States, and Treas7 ury Inspector General for Tax Admin8 istration. 

9 (ii) A detailed analysis of the perform10 ance of the Internal Revenue Service with 

11 respect to the delivery of taxpayer services, 

12 including— 

13 (I) the Level of Service (LOS) of 

14 phone lines (as a percent of phone 

15 calls answered by an Internal Revenue 

16 Service employee, not to include cour17 tesy disconnects or automated call 

18 backs); 

19 (II) the median and average wait 

20 time to speak to a representative of 

21 the Internal Revenue Service; 

22 (III) the amount of unprocessed 

23 taxpayer correspondence, including 

24 tax returns, responses to Internal 

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1 ments, and other similar types of cor2 respondence; and 

3 (IV) the median and average 

4 length of time for processing the 

5 items described in subclause (III) and 

6 processing refund claims. 

7 (iii) An analysis identifying any in8 crease or decrease in total annual audits 

9 and annual audit rates by income group 

10 for the period beginning in 2018 and end11 ing with the year the report is submitted. 

12 Such analysis shall include a detailed de13 scription of what constitutes an ‘‘audit’’ by 

14 the Internal Revenue Service, and if the 

15 definition of an ‘‘audit’’ used by the Inter16 nal Revenue Service differs from the defi17 nition used by the National Taxpayer Ad18 vocate, the Comptroller General of the 

19 United States, or the Treasury Inspector 

20 General for Tax Administration, there 

21 shall also be included an analysis using 

22 such divergent definition. 

23 (iv) A categorizing of the number of 

24 audits for each year in the analysis de25 scribed in clause (iv) which were— 


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1 (I) correspondence audits; 

2 (II) office audits; 

3 (III) field audits; 

4 (IV) audits under the Tax Com5 pliance Measurement Program 

6 (TCMP); and 

7 (V) other audits. 

8 (v) A description of all taxpayer com9 pliance actions or initiatives undertaken 

10 using funding appropriated under section 

11 10301(1)(A) of Public Law 117–169 that 

12 do not rise to the level of an audit, with 

13 each action broken out by the total number 

14 of such actions undertaken for each income 

15 group and as a percentage of taxpayers in 

16 each income group. 

17 (vi) An explanation of any unresolved 

18 or outstanding recommendations made by 

19 the Government Accountability Office and 

20 Treasury Inspector General for Tax Ad21 ministration pertaining to taxpayer-data 

22 privacy protections, Internal Revenue Serv23 ice taxpayer services, and Internal Revenue 

24 Service technology modernization efforts 


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1 that are addressed by the plan and a de2 scription of how they are addressed. 

3 (vii) If such plan does not address any 

4 recommendations identified by Government 

5 Accountability Office and Treasury Inspec6 tor General for Tax Administration as 

7 ‘‘high risk’’ or ‘‘priority’’, an explanation 

8 of why such recommendations are not ad9 dressed in the plan. 

10 (3) TESTIMONY OF RELEVANT OFFICIALS.—Not 

11 later than 30 days after any spending plan described 

12 in paragraph (2) has been submitted, the Secretary 

13 of the Treasury and the Commissioner of Internal 

14 Revenue shall testify in person before any of the ap15 propriate Congressional committees that request 

16 their testimony with respect to such spending plan. 

17 (4) REQUIREMENT TO NOTIFY OF EXCESS

18 SPENDING.—The Commissioner of Internal Revenue 

19 shall immediately notify the appropriate Congres20 sional committees if actual obligations and expendi21 tures for any account for any period for which pro22 jections are made in a plan submitted under para23 graph (2) exceed the amount of obligations and ex24 penditures projected for such account in such plan 

25 by 5 percent or more. 


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1 (c) JOINT RESOLUTION OF DISAPPROVAL OF THE

2 IRS COMPREHENSIVE SPENDING PLAN.— 

3 (1) IN GENERAL.—For purposes of this section, 

4 the term ‘‘joint resolution of disapproval of the IRS 

5 comprehensive spending plan’’ means only a joint 

6 resolution introduced in the period beginning on the 

7 date on which a spending plan submitted pursuant 

8 to subsection (b)(1)(A) is received by the appro9 priate Congressional committees and ending 60 days 

10 thereafter (excluding days either House of Congress 

11 is adjourned for more than 3 days during a session 

12 of Congress), the matter after the resolving clause of 

13 which is as follows: ‘‘That Congress disapproves the 

14 plan submitted on llll by the Internal Rev15 enue Service relating to the comprehensive spending 

16 plan under section 2(b)(1) of the IRS Funding Ac17 countability Act with respect to fiscal year lll.’’. 

18 (The blank spaces being appropriately filled in). 

19 (2) APPLICATION OF CONGRESSIONAL REVIEW

20 ACT DISAPPROVAL PROCEDURES.— 

21 (A) IN GENERAL.—The rules of section 

22 802 of title 5, United States Code, shall apply 

23 to a joint resolution of disapproval of the IRS 

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1 ner as such rules apply to a joint resolution de2 scribed in subsection (a) of such section. 

3 (B) EXERCISE OF RULEMAKING AUTHOR4 ITY.—This section is enacted by Congress— 

5 (i) as an exercise of the rulemaking 

6 power of the Senate and House of Rep7 resentatives, respectively, and as such it is 

8 deemed a part of the rules of each House, 

9 respectively, but applicable only with re10 spect to the procedure to be followed in 

11 that House in the case of a joint resolution 

12 of disapproval of the IRS comprehensive 

13 spending plan described in paragraph (1), 

14 and it supersedes other rules only to the 

15 extent that it is inconsistent with such 

16 rules; and 

17 (ii) with full recognition of the con18 stitutional right of either House to change 

19 the rules (so far as relating to the proce20 dure of that House) at any time, in the 

21 same manner, and to the same extent as in 

22 the case of any other rule of that House. 

23 SEC. 3. QUARTERLY REPORTS. 

24 (a) INTERNAL REVENUE SERVICE.— 


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1 (1) IN GENERAL.—Not later than the last day 

2 of each calendar quarter beginning during the appli3 cable period, the Commissioner of Internal Revenue 

4 shall submit to the appropriate Congressional com5 mittees a report on any expenditures and obligations 

6 of funds appropriated under section 10301(1) of 

7 Public Law 117–169. 

8 (2) MATTERS INCLUDED.—The report provided 

9 under paragraph (1) shall include the following: 

10 (A) A plain language description of the 

11 specific actions taken by the Commissioner of 

12 Internal Revenue utilizing any funds appro13 priated under section 10301(1) of Public Law 

14 117–169. 

15 (B) The obligations and expenditures dur16 ing the quarter of funds appropriated under 

17 section 10301(1) of Public Law 117–169 and 

18 the expected expenditure of such funds in the 

19 subsequent quarter, including a comparison of 

20 obligations and expenditures between amounts 

21 spent for taxpayers services and amounts spent 

22 for examinations and collections by each divi23 sion or office of the Internal Revenue Service, 

24 including the Large Business and International 

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1 vision, the Tax-Exempt and Government Enti2 ties Division, the Wage and Investment Divi3 sion, the Criminal Investigation Office, the 

4 Whistleblower Office, and the Office of the Tax5 payer Advocate. 

6 (C) A description of any new full-time or 

7 full-time equivalent (FTE) employees, contrac8 tors, or other staff hired by the Internal Rev9 enue Service, including the number of new 

10 hires, the primary function or activity type of 

11 each new hire, and the specific Division or Of12 fice to which each new hire is tasked. 

13 (D) The number of new employees that 

14 have passed a security clearance compared to 

15 the number of new employees hired to a posi16 tion requiring a security clearance, along with 

17 an indication of whether any new employee that 

18 has not passed a security clearance has access 

19 to taxpayer return information (as defined by 

20 section 6103(b)(2) of the Internal Revenue 

21 Code of 1986). 

22 (E) A detailed description of any violation 

23 of the fair tax collection practices described in 

24 section 6304 of the Internal Revenue Code of 

25 1986 by any employees, contractors, or other 


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1 staff described in subparagraph (C) (including 

2 violations tracked in Automated Labor and Em3 ployee Relations Tracking System (ALERTS) 

4 of the Human Capital Office of the Internal 

5 Revenue Service). 

6 (F) The status of recommendations pro7 vided by the Government Accountability Office 

8 and Treasury Inspector General for Tax Ad9 ministration identified as being addressed by 

10 the plan, including whether they have been re11 solved, are in progress, or open (including the 

12 expected date of completion for any rec13 ommendations identified as in progress or 

14 open). 

15 (3) REDUCTION IN APPROPRIATION.—In the 

16 case of any failure to submit a report required under 

17 paragraph (1) by the required date, the amounts 

18 made available under section 10301(1)(A)(ii) of 

19 Public Law 117–169 shall be reduced by $1,000,000 

20 for each day after such required date that report has 

21 not been submitted. 

22 (b) DEPARTMENT OF THE TREASURY.— 

23 (1) IN GENERAL.—Not later than the last day 

24 of each calendar quarter beginning during the appli25 cable period, the Secretary of the Treasury shall 


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1 submit to the appropriate Congressional committees 

2 a report containing the following information: 

3 (A) A plain-language description of the ac4 tions taken by the Secretary of the Treasury 

5 utilizing any funds appropriated under para6 graph (1), (3), or (5) of section 10301 of Public 

7 Law 117–169. Any action which is described in 

8 a report made under subsection (a) may be de9 scribed by reference to the action in such re10 port. 

11 (B) A detailed description of the specific 

12 purposes to which the funds appropriated under 

13 section 10301(3) of Public Law 117–169 has 

14 been (or is expected to be) obligated. 

15 (C) A description of any new full-time or 

16 full-time equivalent (FTE) employees, contrac17 tors, or other staff hired by the Secretary uti18 lizing funds appropriated under section 10301 

19 of Public Law 117–169, including the number 

20 of new hires and whether the duties of each 

21 new hire includes any functions related to the 

22 Internal Revenue Service (including implemen23 tation of tax policies, enforcement, regulations, 

24 research, press or communications, or other 

25 purposes). 


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1 (D) A detailed description and explanation 

2 of any changes to the most recent Priority 

3 Guidance Plan of the Department of the Treas4 ury and the Internal Revenue Service involving 

5 guidance projects that utilize any funds appro6 priated under section 10301 of Public Law 

7 117–169 or which are related to the implemen8 tation of any provision of or amendment made 

9 by such Public Law. 

10 (E) A description of any new initiatives 

11 planned to be undertaken by the Department of 

12 the Treasury within the existing or subsequent 

13 fiscal year which will (or may) utilize funds ap14 propriated under section 10301 of Public Law 

15 117–169. 

16 (2) REDUCTION IN APPROPRIATION.—In the 

17 case of any failure to submit a report required under 

18 paragraph (1) by the required date— 

19 (A) the amounts made available under 

20 paragraphs (3) of section 10301 of Public Law 

21 117–169 shall be reduced by $666,667 for each 

22 day after such required date that report has not 

23 been submitted, and 

24 (B) the amounts made available under 

25 paragraphs (5) of section 10301 of Public Law 


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1 117–169 shall be reduced by $333,333 for each 

2 day after such required date that report has not 

3 been submitted. 

4 (c) DEFINITIONS.—For purposes of this section— 

5 (1) APPLICABLE PERIOD.—The term ‘‘applica6 ble period’’ means the period beginning after the 

7 date the report under subparagraph (A) is due and 

8 ending on September 30, 2031. 

9 (2) REQUIRED DATE.—The term ‘‘required 

10 date’’ means, with respect to any report required to 

11 be submitted under subsection (a) or (b), the date 

12 that is 7 days after the date the report is required 

13 to be submitted. 

14 SEC. 4. APPROPRIATE CONGRESSIONAL COMMITTEES DE15 FINED. 

16 For purposes of this Act, the term ‘‘appropriate Con17 gressional committees’’ means— 

18 (1) the Committee on Finance of the Senate; 

19 (2) the Committee on Appropriations of the 

20 Senate; 

21 (3) the Committee on Ways and Means of the 

22 House of Representatives; and 

23 (4) the Committee on Appropriations of the 

24 House of Representatives. 

Æ 


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