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EARNED INCOME TAX CREDIT COMPLIANCE INITIATIVE
For funding essential earned income tax credit compli-
ance and error reduction initiatives pursuant to section
5702 of the Balanced Budget Act of 1997 (Public Law 105–
33), $143,000,000, of which not to exceed $10,000,000 may
be used to reimburse the Social Security Administration for
the costs of implementing section 1090 of the Taxpayer Re-
lief Act of 1997.
INFORMATION SYSTEMS
For necessary expenses of the Internal Revenue Service
for information systems and telecommunications support,
including developmental information systems and oper-
ational information systems; the hire of passenger motor ve-
hicles (31 U.S.C. 1343(b)); and services as authorized by
5 U.S.C. 3109, at such rates as may be determined by the
Commissioner, $1,329,486,000, which shall be available
until September 30, 2000: Provided, That of the amount
provided, $68,700,000 shall not be available for obligation
until September 30, 1999: Provided further, That of the
amount provided, funds are authorized to be used for year
2000 conversion costs pending the availability of funding
through emergency appropriation, pursuant to ‘‘Funds Ap-
propriated to the President, Information Technology Sys-
tems and Related Expenses’’.
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INFORMATION TECHNOLOGY INVESTMENTS
For necessary expenses of the Internal Revenue Serv-
ice, $137,569,000, to remain available until September 30,
2002, for: the capital asset acquisition of information tech-
nology systems, including management and related contrac-
tual costs of said acquisition, including contractual costs
associated with operations as authorized by 5 U.S.C. 3109:
Provided, That none of these funds is available for obliga-
tion until September 30, 1999: Provided further, That none
of these funds shall be obligated until the Internal Revenue
Service and the Department of the Treasury submits to
Congress for approval, a plan for expenditure.
ADMINISTRATIVE PROVISIONS
INTERNAL REVENUE SERVICE
SECTION 101. Not to exceed 5 percent of any appro-
priation made available in this Act to the Internal Revenue
Service may be transferred to any other Internal Revenue
Service appropriation upon the advance approval of the
House and Senate 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 the taxpayers, and in cross-cultural
relations.
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SEC. 103. The funds provided in this Act for the Inter-
nal Revenue Service shall be used to provide, as a mini-
mum, the fiscal year 1995 level of service, staffing, and
funding for Taxpayer Services.
SEC. 104. None of the funds appropriated by this title
shall be used in connection with the collection of any under-
payment of any tax imposed by the Internal Revenue Code
of 1986 unless the conduct of officers and employees of the
Internal Revenue Service in connection with such collection,
including any private sector employees under contract to
the Internal Revenue Service, complies with subsection (a)
of section 805 (relating to communications in connection
with debt collection), and section 806 (relating to harass-
ment or abuse), of the Fair Debt Collection Practices Act
(15 U.S.C. 1692).
SEC. 105. The Internal Revenue Service shall institute
and enforce policies and procedures which will safeguard
the confidentiality of taxpayer information.
SEC. 106. 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-
ficient and effective 1–800 help line for taxpayers. The
Commissioner shall continue to make the improvement of
the Internal Revenue Service 1–800 help line service a pri-
ority and allocate resources necessary to increase phone
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lines and staff to improve the Internal Revenue Service 1–
800 help line service.
SEC. 107. Notwithstanding any other provision of law,
no reorganization of the field office structure of the Internal
Revenue Service Criminal Investigation Division will re-
sult in a reduction of criminal investigations in Wisconsin
and South Dakota from the 1996 level.
SEC. 108. SENSE OF THE SENATE ON THE USE OF
RANDOM SELECTION OF RETURNS FOR EXAMINATION BY
THE INTERNAL REVENUE SERVICE. (a) FINDINGS.—The
Senate finds that—
(1) in 1995, the Internal Revenue Service indefi-
nitely postponed the 1994 Taxpayer Compliance
Measurement Program, a program of audits using
random selection techniques (in this section referred
to as ‘‘random audits’’);
(2) Congress, taxpayer groups, tax practitioners,
and others criticized the program because of its cost
to and burden on taxpayers;
(3) there is no law preventing the Internal Reve-
nue Service from resuming its Taxpayer Compliance
Measurement Program; and
(4) random audits may be overly burdensome on
taxpayers, particularly low-income taxpayers.
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(b) SENSE OF THE SENATE.—It is the sense of the Sen-
ate that—
(1) the Internal Revenue Service should make it
a top priority to ensure fairness to taxpayers when
selecting returns for audit;
(2) the Senate does not approve of the use of ran-
dom audits of the general population of taxpayers or
tax returns; and
(3) the Internal Revenue Service should not con-
duct random audits of the general population of tax-
payers or tax returns.
UNITED STATES SECRET SERVICE
SALARIES AND EXPENSES
For necessary expenses of the United States Secret
Service, including purchase not to exceed 705 vehicles for
police-type use, of which 675 shall be for replacement only,
and hire of passenger motor vehicles; hire of aircraft; train-
ing and assistance requested by State and local govern-
ments, which may be provided without reimbursement; serv-
ices of expert witnesses at such rates as may be determined
by the Director; rental of buildings in the District of Colum-
bia, and fencing, lighting, guard booths, and other facilities
on private or other property not in Government ownership
or control, as may be necessary to perform protective func-
tions; for payment of per diem and/or subsistence allow-