[20190304]IF10966_2019财年美国国税局拨款.pdf

https:/crsreports.congress.gov Updated March 4, 2019Internal Revenue Service Appropriations, FY2019Overview The Internal Revenue Service (IRS) has two main statutory responsibilities: to collect most of the revenue needed to fund the federal government and to enforce federal tax laws and regulations. In FY2017, the agency processed 245.4 million tax returns and other documents and collected $3.4 trillion in gross revenue. Appropriations typically provide most of the funds available for obligation by the IRS: in FY2017, 94% of those funds ($11.235 billion) came from appropriations. The remaining 6% ($710 million) consisted of reimbursements from other government agencies, offsetting collections, user fees, and unobligated balances from previous years. Under current law, the IRS is free to use these miscellaneous funds as it sees fit, without congressional approval. Historically, the agencys appropriated funds have been distributed among four accounts: taxpayer services (TS), enforcement, operations support (OS), and business systems modernization (BSM). As shown in Table 1, enforcement accounted for 43% of the $11.431 billion in enacted appropriations for the IRS in FY2018, followe