that are addressed by the plan and a de-
scription of how they are addressed. 
(vii) For any recommendations identi-
fied by the Government Accountability Of-
fice and the Treasury Inspector General 
for Tax Administration as ‘‘high risk’’ or 
‘‘priority’’ that are not addressed in the 
plan, an explanation of why such rec-
ommendations are not addressed in the 
plan. 
(3) TESTIMONY OF RELEVANT OFFICIALS.—Not 
later than 30 days after any spending plan described 
in paragraph (2) has been submitted, the Secretary 
of the Treasury and the Commissioner of Internal 
Revenue shall testify in person before any of the ap-
propriate Congressional committees that request 
their testimony with respect to such spending plan. 
(4) REQUIREMENT
TO
NOTIFY
OF
EXCESS 
SPENDING.—The Commissioner of Internal Revenue 
shall immediately notify the appropriate Congres-
sional committees if actual obligations and expendi-
tures for any account for any period for which pro-
jections are made in a plan submitted under para-
graph (2) exceed the amount of obligations and ex-
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penditures projected for such account in such plan 
by 5 percent or more. 
(c) JOINT RESOLUTION OF DISAPPROVAL OF THE 
IRS COMPREHENSIVE SPENDING PLAN.— 
(1) IN GENERAL.—For purposes of this section, 
the term ‘‘joint resolution of disapproval of the IRS 
comprehensive spending plan’’ means only a joint 
resolution introduced in the period beginning on the 
date on which a spending plan submitted pursuant 
to subsection (b)(1)(A) is received by the appro-
priate Congressional committees and ending 60 days 
thereafter (excluding days either House of Congress 
is adjourned for more than 3 days during a session 
of Congress), the matter after the resolving clause of 
which is as follows: ‘‘That Congress disapproves the 
plan submitted on llll by the Internal Rev-
enue Service relating to the comprehensive spending 
plan under section 2(b)(1) of the IRS Funding Ac-
countability Act with respect to fiscal year lll.’’. 
(The blank spaces being appropriately filled in). 
(2) APPLICATION OF CONGRESSIONAL REVIEW 
ACT DISAPPROVAL PROCEDURES.— 
(A) IN
GENERAL.—The rules of section 
802 of title 5, United States Code, shall apply 
to a joint resolution of disapproval of the IRS 
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comprehensive spending plan in the same man-
ner as such rules apply to a joint resolution de-
scribed in subsection (a) of such section. 
(B) EXERCISE OF RULEMAKING AUTHOR-
ITY.—This section is enacted by Congress— 
(i) as an exercise of the rulemaking 
power of the Senate and House of Rep-
resentatives, respectively, and as such it is 
deemed a part of the rules of each House, 
respectively, but applicable only with re-
spect to the procedure to be followed in 
that House in the case of a joint resolution 
of disapproval of the IRS comprehensive 
spending plan described in paragraph (1), 
and it supersedes other rules only to the 
extent that it is inconsistent with such 
rules; and 
(ii) with full recognition of the con-
stitutional right of either House to change 
the rules (so far as relating to the proce-
dure of that House) at any time, in the 
same manner, and to the same extent as in 
the case of any other rule of that House. 
SEC. 3. QUARTERLY REPORTS. 
(a) INTERNAL REVENUE SERVICE.— 
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(1) IN GENERAL.—Not later than 14 days after 
the last day of each calendar quarter beginning dur-
ing the applicable period, the Commissioner of Inter-
nal Revenue shall submit to the appropriate Con-
gressional committees a report on any expenditures 
and obligations of funds appropriated under section 
10301(1) of Public Law 117–169. 
(2) MATTERS INCLUDED.—The report provided 
under paragraph (1) shall include the following: 
(A) A plain language description of the 
specific actions taken by the Commissioner of 
Internal Revenue utilizing any funds appro-
priated under section 10301(1) of Public Law 
117–169. 
(B) The obligations and expenditures dur-
ing the quarter of funds appropriated under 
section 10301(1) of Public Law 117–169 and 
the expected expenditure of such funds in the 
subsequent quarter, including a comparison of 
obligations and expenditures between amounts 
spent for taxpayers services and amounts spent 
for examinations and collections by each divi-
sion or office of the Internal Revenue Service, 
including the Large Business and International 
Division, the Small Business/Self Employed Di-
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vision, the Tax-Exempt and Government Enti-
ties Division, the Wage and Investment Divi-
sion, the Criminal Investigation Office, the 
Whistleblower Office, and the Office of the Tax-
payer Advocate. 
(C) A description of any new full-time or 
full-time equivalent (FTE) employees, contrac-
tors, or other staff hired by the Internal Rev-
enue Service, including the number of new 
hires, the primary function or activity type of 
each new hire, and the specific Division or Of-
fice to which each new hire is tasked. 
(D) The number of new employees that 
have passed a security clearance compared to 
the number of new employees hired to a posi-
tion requiring a security clearance, along with 
an indication of whether any new employee that 
has not passed a security clearance or suit-
ability determination has access to taxpayer re-
turn 
information 
(as 
defined 
by 
section 
6103(b)(2) of the Internal Revenue Code of 
1986). 
(E) A detailed description of any violation 
of the fair tax collection practices described in 
section 6304 of the Internal Revenue Code of 
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