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gations for the principal amount of direct loans not to ex-
ceed $16,000,000. 
INTERNAL REVENUE SERVICE 
TAXPAYER SERVICES 
For necessary expenses of the Internal Revenue Serv-
ice to provide taxpayer services, including pre-filing assist-
ance and education, filing and account services, taxpayer 
advocacy services, and other services as authorized by 5 
U.S.C. 3109, at such rates as may be determined by the 
Commissioner, $2,293,000,000, of which not less than 
$5,100,000 shall be for the Tax Counseling for the Elderly 
Program, of which not less than $9,500,000 shall be avail-
able for low-income taxpayer clinic grants, of which not 
less than $8,000,000, to remain available until September 
30, 2010, shall be available for a Community Volunteer 
Income Tax Assistance matching grants demonstration 
program for tax return preparation assistance, and of 
which not less than $193,000,000 shall be available for 
operating expenses of the Taxpayer Advocate Service. 
ENFORCEMENT 
(INCLUDING TRANSFER OF FUNDS) 
For necessary expenses of the Internal Revenue Serv-
ice to determine and collect owed taxes, to provide legal 
and litigation support, to conduct criminal investigations, 
to enforce criminal statutes related to violations of inter-
nal revenue laws and other financial crimes, to purchase 
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(for police-type use, not to exceed 850) and hire 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, 
$5,117,267,000, of which not less than $57,252,000 shall 
be for the Interagency Crime and Drug Enforcement pro-
gram: Provided, That up to $10,000,000 may be trans-
ferred as necessary from this account to ‘‘Operations Sup-
port’’ solely for the purposes of the Interagency Crime and 
Drug Enforcement program: Provided further, That this 
transfer authority shall be in addition to any other trans-
fer authority provided in this Act. 
OPERATIONS SUPPORT 
For necessary expenses of the Internal Revenue Serv-
ice to support taxpayer services and enforcement pro-
grams, including rent payments; facilities services; print-
ing; 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 Commis-
sioner; $3,867,011,000, of which up to $75,000,000 shall 
remain available until September 30, 2010, for informa-
tion technology support; of which not to exceed 
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$1,000,000 shall remain available until September 30, 
2011, for research; of which not less than $2,000,000 
shall be for the Internal Revenue Service Oversight Board; 
and of which not to exceed $25,000 shall be for official 
reception and representation. 
BUSINESS SYSTEMS MODERNIZATION 
For necessary expenses of the Internal Revenue Serv-
ice’s 
business 
systems 
modernization 
program, 
$229,914,000, to remain available until September 30, 
2011, for the capital asset acquisition of information tech-
nology systems, including management and related con-
tractual costs of said acquisitions, including related Inter-
nal Revenue Service labor costs, and contractual costs as-
sociated with operations authorized by 5 U.S.C. 3109: 
Provided, That, with the exception of labor costs, none of 
these funds may be obligated until the Internal Revenue 
Service submits to the Committees 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 enterprise architecture, in-
cluding the modernization blueprint; (3) conforms with the 
Internal Revenue Service’s enterprise life cycle method-
ology; (4) is approved by the Internal Revenue Service, 
the Department of the Treasury, and the Office of Man-
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agement and Budget; (5) has been reviewed by the Gov-
ernment Accountability Office; and (6) complies with the 
acquisition rules, requirements, guidelines, and systems 
acquisition management practices of the Federal Govern-
ment. 
HEALTH INSURANCE TAX CREDIT ADMINISTRATION 
For expenses necessary to implement the health in-
surance tax credit included in the Trade Act of 2002 
(Public Law 107–210), $15,406,000. 
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE 
SERVICE 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 101. Not to exceed 5 percent of any appropria-
tion made available in this Act to the Internal Revenue 
Service or not to exceed 3 percent of appropriations under 
the heading ‘‘Enforcement’’ may be transferred to any 
other Internal Revenue Service appropriation upon the ad-
vance approval of the Committees on Appropriations. 
SEC. 102. 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. 103. The Internal Revenue Service shall insti-
tute and enforce policies and procedures that will safe-
guard the confidentiality of taxpayer information. 
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