(1) According to the Office of the Taxpayer Ad-
vocate, the difference between tax liabilities owed to 
the Internal Revenue Service and those liabilities ac-
tually collected by the IRS, known as the ‘‘tax gap’’, 
averaged roughly $381,000,000,000 annually in un-
paid taxes from 2011 to 2013. 
(2) Recent studies project that the tax gap will 
be a cumulative $7,500,000,000,000 between 2020 
and 2029. 
(3) Individual income taxes are the largest 
group of uncollected taxes before audits, represent-
ing about $314,000,000,000. 
(4) Estimates suggest that at least 70 percent 
of the tax gap comes from underpayment by the top 
1 percent. 
(5) In 2011, more than 12 percent of individ-
uals making $1,000,000 or more annually were au-
dited. In 2018, only 3.2 percent of such individuals 
were audited. 
(6) For the eighth year in a row, IRS tax en-
forcement declined. The IRS audited 0.45 percent of 
personal income-tax returns, the lowest level in at 
least four decades. 
(7) Individuals are about half as likely to be au-
dited now compared to 2010. 
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(8) Audit rates for those making $10,000,000 
or more have fallen from more than 14 percent in 
2017 to roughly 6.5 percent in 2018. 
(9) Over the course of the past decade, the 
number of income tax returns has increased by 
roughly nine percent. 
(10) Businesses are being audited at a rate of 
1.6 percent, a near record low. The IRS had set a 
target of 2.2 percent. 
(11) Audit rates for the largest corporations in 
2011 were more than 90 percent. Now, they are 
closer to 50 percent. 
(12) Business taxes in 2019 are on track to be 
the lowest portion of Federal revenue on record, ac-
counting for 3.5 percent of all Federal tax revenue 
through the third quarter of 2019. 
(13) In 2010, corporate taxes accounted for 9 
percent of Federal revenue. 
(14) The Tax Cuts and Jobs Act has pushed 
business taxes to record lows, and, according to the 
Institute on Taxation and Economic Policy, 91 of 
the Fortune 500 companies paid $0 in income tax 
in 2018 despite turning a profit. 
(15) According to a new report from the Office 
of the Taxpayer Advocate, the average United States 
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household is paying an annual surtax of more than 
$3,000 to subsidize taxpayers who aren’t paying all 
that they owe. 
(16) According to the Congressional Budget Of-
fice, the IRS’s budget is roughly 20 percent below 
its peak 2010 inflation-adjusted budget. 
(17) According to the IRS, the agency has lost 
nearly 30,000 full-time positions since 2010. 
(18) According to the IRS, 31 percent of its 
workers will retire within the next five years. 
(19) Despite this, the agency has also seen in-
creased workload due to the implementation of the 
Affordable Care Act and the Tax Cuts and Jobs Act. 
(20) Studies have shown that investing in en-
forcement and tightening rules could generate more 
than $1,000,000,000,000 over a decade. 
(21) The Federal Government estimates that 
each additional dollar spent on tax enforcement 
could yield more than $4 in revenue. 
(22) IRS data demonstrates that an extra audi-
tor-hour spent auditing returns for those earning 
$5,000,000 or more raises nearly $5,000. 
(23) In fiscal year 2018, the IRS collected 
nearly $3,500,000,000,000 on a budget of about 
$11,430,000,000. 
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(24) According to a 2018 study by the Congres-
sional Budget Offce, increasing IRS funding by a 
total of $20,000,000,000 over 10 years could in-
crease revenue by a total of $55,000,000,000. 
SEC. 3. IMPROVING RESOURCES AVAILABLE TO THE INTER-
NAL REVENUE SERVICE TO REDUCE THE TAX 
GAP. 
(a) IMPROVING AUDITS.— 
(1) 
IN
GENERAL.—There 
is 
appropriated 
$5,000,000,000 for an additional amount for the 
‘‘Department of the Treasury—Internal Revenue 
Service—Enforcement’’ account, for each of fiscal 
years 2021 through 2030— 
(A) for the salaries and expenses of addi-
tional staff to increase audits to not less than 
the minimum levels described in paragraph (2); 
and 
(B) for necessary expenses for tax enforce-
ment activities in order to determine and collect 
owed taxes, to conduct criminal investigations, 
and to enforce criminal statutes related to viola-
tions of internal revenue laws and other finan-
cial crimes. 
(2) AUDITING
LEVELS.—The minimum levels 
described in this paragraph are as follows: 
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(A) Fifty percent of individuals or joint re-
turns with gross income of not less than 
$100,000,000. 
(B) Thirty-five percent of individuals or 
joint returns with gross income of not less than 
$10,000,000 and less than $100,000,000. 
(C) Twenty percent of individuals or joint 
returns with gross income of not less than 
$5,000,000 and less than $10,000,000. 
(D) Ten percent of individuals or joint re-
turns with gross income of not less than 
$1,000,000 and less than $5,000,000. 
(E) Ninety percent of corporations with 
gross income of not less than $20,000,000,000. 
(F) Fifty percent of corporations with 
gross income of more than $1,000,000,000 and 
less than $20,000,000,000. 
(b) IMPROVING TECHNOLOGY INFRASTRUCTURE.— 
There is appropriated for each of fiscal years 2021 
through 2030, for efforts collecting and protecting tax-
payer information, reducing tax-related theft and fraud, 
and modernizing the technology infrastructure of the In-
ternal Revenue Service— 
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