[20200114]IF11323_2020财年美国国税局拨款.pdf

https:/crsreports.congress.gov Updated January 14, 2020Internal Revenue Service Appropriations, FY2020Overview The Internal Revenue Service (IRS) has two primary statutory responsibilities: (1) to collect most of the revenue required to fund the federal government agencies and programs, and (2) to enforce taxpayer compliance with federal tax laws and regulations. In FY2018, the agency processed 250.3 million tax and information returns (not including Form 1099 returns) and collected $3.5 trillion in gross revenue. Appropriations provide the vast share of operating funds for the IRS. In FY2018, 93% ($11.4 billion) of its budget came from appropriations. The remaining 7% ($850 million) stemmed from several sources, over which the IRS has unlimited authority regarding the use of the funds: reimbursements from other government agencies for services rendered by the IRS, offsetting collections, user fees, and carryovers of unobligated balances from previous years. Historically, IRSs appropriated funds have been distributed among four accounts: taxpayer services (TS), enforcement, operations support (OS), and business systems modernization (BSM). As Table 1 shows, enforcement represented