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1 1 (June 16, 2017)

handle is hein.crs/govcdzq0001 and id is 1 raw text is: Internal Revenue Service Budget, FY2017 o'wie The Internal Revenue Service (IRS) collects most of the revenue needed to fund the federal government and enforces federal tax laws. In FY2016, the IRS processed 244.2 million tax returns and other forms and collected $3.3 trillion in gross taxes. Appropriated funds accounted for nearly 93% of the funds available to the IRS for obligation in FY2015, the most recent year for which actual figures are available. The remainder consisted of reimbursements, offsetting collections, user fees, and unobligated balances from previous years. Historically, the agency's appropriations have been distributed among four accounts: taxpayer services, enforcement, operations support, and business systems modernization (BSM). In FY2015, enforcement received about 45% of the $10.650 billion in IRS appropriations, followed by operations support (34%), taxpayer services (20%), and the BSM program (10%). Table I. FY2017 Budget Request and FY2016 Appropriations (millions of dollars) FY2016 FY2017 FY2017 Enacted Request Enacted Taxpayer $2,156 $2,406 $2,157 Services Enforcement 4,860 5,216 4,860 Operations 3,638 4,314 3,638 Support Business 290 343 290 Systems Modernization Administrative 290 - 290 Provision Total $11,235 $12,280 $11,235 Source: IRS FY2017 Budget Justification, House Report on H.R. 5485, Senate Report on S. 3067, and P.L. 1 15-3 1. The Obama Administration requested $12.280 billion in appropriations for the IRS in FY2017, or 9.3% more than the amount enacted for FY2016. According to the Administration's justification for the budget request, the added funding was to be used to maintain FY2016 operating levels, improve taxpayer services, develop more effective methods of boosting taxpayer compliance, make IRS operations more efficient, and expand programs to prevent identity theft and related tax fraud. - mmm, go mppm qq\ , q I as 11LULANJILiN, Updated June 16, 2017 On July 7, 2016, the House approved a bill (H.R. 5485) that would have given the IRS $10.999 billion in appropriations for FY2017, or $236 million less than the amount enacted for FY2016 and $1.281 billion less than the Administration's budget request. On June 16, 2016, the Senate Appropriations Committee reported a measure (S. 3067) that would have given the IRS $11.235 billion in appropriations for FY2017, or the same amount that was enacted for FY2016 and $1.045 billion less than the budget request. After being funded through two continuing resolutions during the first seven months of FY2017, the IRS received a final budget for the year when President Trump signed the Consolidated Appropriations Act, 2017 (P.L. 115-31) on May 5, 2017. The act provides the IRS with the same amount of appropriations in FY2017 that it received in FY2016: $11.235 billion. It should be noted that the IRS has unrestricted access to additional funds for its operating expenses. They fall outside the appropriations process and stem from a variety of sources, including reimbursable expenses, user fees, offsetting collections, and unobligated balances from previous years. IRS's miscellaneous resources totaled an estimated $1.139 billion in FY2016 and are expected to decrease to $947 million in FY2017. Taxpayer ':rvk,\s Funding for taxpayer services pays for the costs associated with helping taxpayers meet their tax obligations, producing tax forms and publications, processing tax returns and other documents, and providing taxpayer advocacy services. The IRS's FY2017 budget request allocated $2.406 billion to taxpayer services, or $73 million more than the total amount appropriated for FY2016. This difference included the $177 million that was transferred to the taxpayer services account in FY2016 from the $290 million provided in Section 113 of the administrative provisions for the IRS in P.L. 114-113. The Obama Administration said the added funds would be used to improve taxpayer services. Under H.R. 5485, as passed by the House, the IRS would have received $2.156 billion for taxpayer services in FY2017, or the same as the amount enacted for FY2016 but $250 million less than the budget request. In its report on S. 3067, the Senate Appropriations Committee also recommended that the IRS receive $2.156 billion for taxpayer services in FY2017. .O 'T

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