(19) The amount of IRS funding and staff allo-
cated to enforcement activities has declined by about 
30 percent since 2010. 
(20) According to the IRS, roughly 30 percent 
of its workers will retire within the next 5 years. 
(21) Despite this, the agency has also seen in-
creased workload due to the implementation of the 
Affordable Care Act, the Tax Cuts and Jobs Act, 
and the COVID–19 pandemic. 
(22) Studies have shown that investing in en-
forcement and tightening rules could generate more 
than $1,000,000,000,000 over a decade. 
(23) The Federal Government estimates that 
each additional dollar spent on tax enforcement 
could yield more than $4 in revenue. 
(24) IRS data demonstrates that an extra audi-
tor-hour spent auditing returns for those earning 
$5,000,000 or more raises nearly $5,000. 
(25) In fiscal year 2018, the IRS collected 
nearly $3,500,000,000,000 on a budget of about 
$11,430,000,000. 
(26) The Congressional Budget Office estimates 
that increasing the IRS’s funding for examinations 
and collections by $20,000,000,000 over 10 years 
would increase revenues by $61,000,000,000, and 
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that increasing such funding by $40,000,000,000 
over 
years 
would 
increase 
revenues 
by 
$103,000,000,000. 
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 2022 through 2031— 
(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 2022 
through 2031, 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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(1) $3,800,000,000 for an additional amount 
for the ‘‘Department of the Treasury—Internal Rev-
enue Service—Operations Support’’ account; and 
(2) $500,000,000 for an additional amount for 
the ‘‘Department of the Treasury—Internal Revenue 
Service—Business Systems Modernization’’ account. 
(c) ENHANCING TAXPAYER SERVICES.—There is ap-
propriated $2,500,000,000 for an additional amount for 
the ‘‘Department of the Treasury—Internal Revenue 
Service—Taxpayer Services’’ account, for each of fiscal 
years 2022 through 2031, for the salaries and expenses 
of additional staff to achieve adequate staffing levels to 
provide taxpayer services, including pre-filing assistance 
and education as well as filing and account services. 
Æ 
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