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tems modernization: Provided, That the sum appropriated 
herein from the general fund for fiscal year 2007 shall be 
reduced by not more than $3,000,000 as definitive security 
issue fees and Treasury Direct Investor Account Mainte-
nance fees are collected, so as to result in a final fiscal year 
2007 appropriation from the general fund estimated at 
$177,789,000. In addition, $70,000 to be derived from the 
Oil Spill Liability Trust Fund to reimburse the Bureau 
for administrative and personnel expenses for financial 
management of the Fund, as authorized by section 1012 of 
Public Law 101–380. 
COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS 
FUND 
COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND 
PROGRAM ACCOUNT 
To carry out the Community Development Banking 
and Financial Institutions Act of 1994 (Public Law 103– 
325), including services authorized by 5 U.S.C. 3109, but 
at rates for individuals not to exceed the per diem rate 
equivalent to the rate for ES–3, $55,000,000, to remain 
available until September 30, 2008, of which $3,000,000 
shall be for financial assistance, technical assistance, train-
ing and outreach programs designed to benefit Native 
American, Native Hawaiian, and Alaskan Native commu-
nities and provided primarily through qualified commu-
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nity development lender organizations with experience and 
expertise in community development banking and lending 
in Indian country, Native American organizations, tribes 
and tribal organizations and other suitable providers, and 
up to $12,800,000 may be used for administrative expenses, 
including administration of the New Markets Tax Credit, 
up to $6,000,000 may be used for the cost of direct loans, 
and up to $250,000 may be used for administrative ex-
penses to carry out the direct loan program: Provided, That 
the cost of direct loans, including the cost of modifying such 
loans, shall be as defined in section 502 of the Congressional 
Budget Act of 1974, as amended: Provided further, That 
these funds are available to subsidize gross obligations for 
the principal amount of direct loans not to exceed 
$11,000,000. 
UNITED STATES MINT 
UNITED STATES MINT PUBLIC ENTERPRISE FUND 
Pursuant to section 5136 of title 31, United States 
Code, the United States Mint is provided funding through 
the United States Mint Public Enterprise Fund for costs 
associated with the production of circulating coins, numis-
matic coins, and protective services, including both oper-
ating expenses and capital investments. The aggregate 
amount of new liabilities and obligations incurred during 
fiscal year 2007 under such section 5136 for circulating
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coinage and protective service capital investments of the 
United States Mint shall not exceed $30,200,000. 
INTERNAL REVENUE SERVICE 
TAXPAYER SERVICES 
For necessary expenses of the Internal Revenue Service 
to provide taxpayer services, including pre-filing assistance 
and education, filing and account services, taxpayer advo-
cacy services, and other services as authorized by 5 U.S.C. 
3109, at such rates as may be determined by the Commis-
sioner, $2,110,000,000, of which not less than $4,500,000 
shall be for the Tax Counseling for the Elderly Program, 
and of which not less than $9,000,000 shall be available 
for low-income taxpayer clinic grants. 
ENFORCEMENT 
(INCLUDING TRANSFER OF FUNDS) 
For necessary expenses of the Internal Revenue Service 
to determine and collect owed taxes, to provide legal and 
litigation support, to conduct criminal investigations, to 
enforce criminal statutes related to violations of internal 
revenue laws and other financial crimes, to purchase (for 
police-type use, not to exceed 850) and hire of passenger 
motor vehicles (31 U.S.C. 1343(b)), and to provide other 
services as authorized by 5 U.S.C. 3109, at such rates as 
may be determined by the Commissioner, $4,797,126,000, 
of which not less than $55,584,000 shall be for the Inter-
agency Crime and Drug Enforcement program: Provided,
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That up to $10,000,000 may be transferred as necessary 
from this account to the Internal Revenue Service Oper-
ations Support appropriations solely for the purposes of the 
Interagency Crime and Drug Enforcement program: Pro-
vided further, That this transfer authority shall be in addi-
tion to any other transfer authority provided in this Act. 
OPERATIONS SUPPORT 
For necessary expenses of the Internal Revenue Service 
to operate and support taxpayer services and enforcement 
programs, including rent payments; facilities services; 
printing; postage; physical security; headquarters and other 
IRS-wide administration activities; research and statistics 
of income; telecommunications; information technology de-
velopment, enhancement, operations, maintenance, and se-
curity; the hire of passenger motor vehicles (31 U.S.C. 
1343(b)); and other services as authorized by 5 U.S.C. 3109, 
at such rates as may be determined by the Commissioner; 
$3,487,000,000, of which $75,000,000 shall remain avail-
able until September 30, 2009, for information technology 
support; of which not to exceed $1,000,000 shall remain 
available until September 30, 2009, for research; and of 
which not to exceed $50,000 shall be for official reception 
and representation. 
BUSINESS SYSTEMS MODERNIZATION 
For necessary expenses of the Internal Revenue Service 
to operate and support the business systems modernization
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program, $245,000,000, to remain available until Sep-
tember 30, 2009, for the capital asset acquisition of infor-
mation technology systems, including management and re-
lated contractual costs of said acquisitions, including con-
tractual costs associated with operations authorized by 5 
U.S.C. 3109 and that none of these funds may be obligated 
until the Internal Revenue Service submits to the Commit-
tees on Appropriations, and such Committees approve, a 
plan for expenditure that: (1) meets the capital planning 
and investment control review requirements established by 
the Office of Management and Budget, including Circular 
A–11; (2) complies with the Internal Revenue Service’s en-
terprise architecture, including the modernization blue-
print; (3) conforms to the Internal Revenue Service’s enter-
prise life cycle methodology; (4) is approved by the Internal 
Revenue Service, the Department of the Treasury, and the 
Office of Management and Budget; (5) has been reviewed 
by the Government Accountability Office; and (6) complies 
with the acquisition rules, requirements, guidelines, and 
systems acquisition management practices of the Federal 
Government. 
HEALTH INSURANCE TAX CREDIT ADMINISTRATION 
For expenses necessary to implement the health insur-
ance tax credit included in the Trade Act of 2002 (Public 
Law 107–210), $14,846,000.
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IRS OVERSIGHT BOARD 
For necessary expenses of the Internal Revenue Service 
Oversight Board for responsibilities under section 7802 of 
the Internal Revenue Code of 1986, $2,000,000, of which 
not to exceed $1,500 shall be for official reception and rep-
resentation expenses. 
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE 
SERVICE 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 201. Not to exceed 5 percent of any appropriation 
made available in this Act to the Internal Revenue Service 
or not to exceed 3 percent of appropriations under the head-
ing ‘‘Enforcement’’ may be transferred to any other Inter-
nal Revenue Service appropriation upon the advance ap-
proval of the Committees on Appropriations. 
SEC. 202. The Internal Revenue Service shall main-
tain a training program to ensure that Internal Revenue 
Service employees are trained in taxpayers’ rights, in deal-
ing courteously with taxpayers, and in cross-cultural rela-
tions. 
SEC. 203. The Internal Revenue Service shall institute 
and enforce policies and procedures that will safeguard the 
confidentiality of taxpayer information. 
SEC. 204. Funds made available by this or any other 
Act to the Internal Revenue Service shall be available for 
improved facilities and increased manpower to provide suf-
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ficient and effective 1–800 help line service for taxpayers. 
The Commissioner shall continue to make the improvement 
of the Internal Revenue Service 1–800 help line service a 
priority and allocate resources necessary to increase phone 
lines and staff to improve the Internal Revenue Service 1– 
800 help line service. 
SEC. 205. Of the funds made available by this Act to 
the Internal Revenue Service, not less than $170,000,000 
shall be available for operating expenses of the Taxpayer 
Advocate Service. 
SEC. 206. The Internal Revenue Service shall submit 
its fiscal year 2008 congressional budget justifications to 
the Committees on Appropriations of the House of Rep-
resentatives and the Senate using the identical structure 
provided under this Act and only in accordance with the 
direction specified in the report accompanying this Act. 
SEC. 207. Of the funds made available by this Act to 
the Internal Revenue Service, not to exceed $10,000,000 
may be transferred as necessary between appropriations 
solely for the purpose of management of the Earned Income 
Tax Credit program, including expanded customer service 
and public outreach programs, strengthened enforcement ac-
tivities, and enhanced research efforts to reduce erroneous 
filings, after notice is provided to the Committees on Appro-
priations of the Senate and the House of Representatives:
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Provided, That this transfer authority shall be in addition 
to any other transfer authority provided in this Act. 
SEC. 208. Of the funds made available by this Act to 
the Internal Revenue Service, not to exceed $35,000,000 
may be transferred from the ‘‘Taxpayer Services’’ or ‘‘En-
forcement’’ accounts to the ‘‘Operations Support’’ account 
for the support of taxpayer services and tax law enforcement 
activities, including operations and maintenance expenses 
of enhanced and/or new information technology systems 
that directly support these programs upon the advance ap-
proval of the Committees on Appropriations: Provided, 
That this transfer authority shall be in addition to any 
other transfer authority provided in this Act. 
SEC. 209. Appropriations for the Internal Revenue 
Service for the taxpayer service and tax law enforcement 
programs for fiscal year 2007 and thereafter shall be made 
up of three accounts, ‘‘Taxpayer Services’’, ‘‘Enforcement’’, 
and ‘‘Operations Support’’ for fulfilling the taxpayer serv-
ice and enforcement programs. 
SEC. 210. Amounts made available for fiscal year 2007 
under the ‘‘Taxpayer Services’’, ‘‘Enforcement’’, and ‘‘Oper-
ations Support’’ accounts may be transferred between the 
accounts to the extent necessary to implement the restruc-
turing of the Internal Revenue Service accounts after notice 
of the amount and purpose of the transfer is provided to
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the Committees on Appropriations of the Senate and House 
of Representatives and a period of 30 days has elapsed: Pro-
vided, That the limitation on transfers is 20 percent in fis-
cal year 2007. 
SEC. 211. The Internal Revenue Service shall develop 
a strategic plan that details approaches to increase the vol-
untary tax compliance rate to 85 percent in fiscal year 
2009: Provided, That the Internal Revenue Service shall 
submit such plan to the IRS Oversight Board for review 
and approval prior to submitting such plan to the Commit-
tees on Appropriations of the House of Representatives and 
the Senate by no later than April 13, 2007: Provided fur-
ther, That the Internal Revenue Service shall consult with 
the National Taxpayer Advocate on such plan. 
ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE 
TREASURY 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 212. Appropriations to the Department of the 
Treasury in this Act shall be available for uniforms or al-
lowances therefor, as authorized by law (5 U.S.C. 5901), 
including maintenance, repairs, and cleaning; purchase of 
insurance for official motor vehicles operated in foreign 
countries; purchase of motor vehicles without regard to the 
general purchase price limitations for vehicles purchased 
and used overseas for the current fiscal year; entering into
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contracts with the Department of State for the furnishing 
of health and medical services to employees and their de-
pendents serving in foreign countries; and services author-
ized by 5 U.S.C. 3109. 
SEC. 213. Not to exceed 2 percent of any appropria-
tions in this Act made available to the Departmental Of-
fices—Salaries and Expenses, Office of Inspector General, 
Financial Management Service, Alcohol and Tobacco Tax 
and Trade Bureau, Financial Crimes Enforcement Net-
work, and Bureau of the Public Debt, may be transferred 
between such appropriations upon the advance approval of 
the Committees on Appropriations: Provided, That no 
transfer may increase or decrease any such appropriation 
by more than 2 percent. 
SEC. 214. Not to exceed 2 percent of any appropriation 
made available in this Act to the Internal Revenue Service 
may be transferred to the Treasury Inspector General for 
Tax Administration’s appropriation upon the advance ap-
proval of the Committees on Appropriations: Provided, 
That no transfer may increase or decrease any such appro-
priation by more than 2 percent. 
SEC. 215. Of the funds available for the purchase of 
law enforcement vehicles, no funds may be obligated until 
the Secretary of the Treasury certifies that the purchase by 
the respective Treasury bureau is consistent with Depart-
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mental vehicle management principles: Provided, That the 
Secretary may delegate this authority to the Assistant Sec-
retary for Management. 
SEC. 216. None of the funds appropriated in this Act 
or otherwise available to the Department of the Treasury 
or the Bureau of Engraving and Printing may be used to 
redesign the $1 Federal Reserve note. 
SEC. 217. The Secretary of the Treasury may transfer 
funds from Financial Management Services, Salaries and 
Expenses to Debt Collection Fund as necessary to cover the 
costs of debt collection: Provided, That such amounts shall 
be reimbursed to such salaries and expenses account from 
debt collections received in the Debt Collection Fund. 
SEC. 218. Section 122(g)(1) of Public Law 105–119 
(5 U.S.C. 3104 note), is further amended by striking ‘‘8 
years’’ and inserting ‘‘9 years’’. 
SEC. 219. None of the funds appropriated or otherwise 
made available by this or any other Act may be used by 
the United States Mint to construct or operate any museum 
without the explicit approval of the House Committee on 
Financial Services and the Senate Committee on Banking, 
Housing, and Urban Affairs. 
SEC. 220. None of the funds appropriated or otherwise 
made available by this or any other Act or source to the 
Department of the Treasury, the Bureau of Engraving and
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Printing, and the United States Mint, individually or col-
lectively, may be used to consolidate any or all functions 
of the Bureau of Engraving and Printing and the United 
States Mint without the explicit approval of the House 
Committee on Financial Services; the Senate Committee on 
Banking, Housing, and Urban Affairs; the House Com-
mittee on Appropriations; and the Senate Committee on 
Appropriations. 
SEC. 221. Funds appropriated by this Act, or made 
available by the transfer of funds in this Act, for the De-
partment of the Treasury’s intelligence or intelligence re-
lated activities are deemed to be specifically authorized by 
the Congress for purposes of section 504 of the National Se-
curity Act of 1947 (50 U.S.C. 414) during fiscal year 2007 
until the enactment of the Intelligence Authorization Act 
for Fiscal Year 2007. 
SEC. 222. The Secretary of the Treasury shall provide 
quarterly reports to the House and Senate Committees on 
Appropriations regarding all uncommitted, unobligated, ex-
cess, and unexpended funds in each program and activity 
within the jurisdiction of the Department of the Treasury 
and shall submit additional, updated budget information 
to these committees upon request. 
This title may be cited as the ‘‘Department of the 
Treasury Appropriations Act, 2007’’.