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B-210922 1 (1984-03-30)

handle is hein.gao/gaobadlpo0001 and id is 1 raw text is: OECISlON FILE: B-210922 THE COMPTROLLER GENERAL OP THE UNITEK STATES WASHINGTON. 0.C. 20548 DATE: March 30, 1984 MATTER OF: Internal Revenue Service--Limitation Under Fiscal Year 1983 Continuing Resolution DIGEST: 1. The prohibition on using appropriated funds to impose or collect the excise tax on custom-made firearms, contained in section 105 of S. 2916 (97th Cong.), was not incorporated into the fiscal year 1983 continuing resolution and was therefore not applicable during that year. Section 101(a)(5) of the resolution provides that a condition or limitation, applicable by its terms to more than one appropriation account, that does not appear in both the House and Senate versions of an unenacted appropria- tion bill, is not incorporated into a continu- ing resolution unless it also appeared in the applicable appropriation act for the previous fiscal year. While the prohibition was contained in the 1982 supplemental appropria- tion act, we do not consider it the applic- able act for purposes of this section. 2. The limitation imposed on all Presidential appointees throughout the Government on using appropriated funds to renovate offices, contained in section 619 of S. 2916 (97th Cong.), was not incorporated into the fiscal year 1983 continuing resolution and was there- fore not binding on the Internal Revenue Service. While there was a flat prohibition on renovating two specified IRS offices contained in the 1982 supplemental appropriations act which made it applicable as well to the 1982 final continuing resolution, the terms of the 1982 provision are very different from the terms of the 1983 provision in the Senate bill. Therefore, we cannot say that the same restriction appeared in an applicable appropriation act for 1982. 3. Under the fiscal year 1983 continuing resolution, not more than $40,400,000 of the funds appropriated for Taxpayer Service and Returns Processing were made available until expended for systems modernization initiatives. This corresponds to the amount of no-year authority made available in the House 1-Is- - q

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