[20210201]IF11607_2021财年美国国税局拨款.pdf

https:/crsreports.congress.gov Updated February 1, 2021Internal Revenue Service Appropriations, FY2021Overview of Budget Request The Internal Revenue Service (IRS) has two primary responsibilities: (1) to collect most of the revenue to fund federal government agencies and programs, and (2) to enforce taxpayer compliance with federal tax laws. According to the IRS Data Book, in FY2019, the agency processed over 253 million tax returns and 3.5 billion information returns, collected over $3.5 trillion in gross revenue, and issued $452 billion in refunds. Appropriations provide most of IRSs operating budget. In FY2019, 93% ($11,302 million) of its operating budget came from appropriations. The remaining 7% ($817 million) consisted of (1) reimbursements from other government agencies for services rendered by the IRS, (2) offsetting collections, (3) user fees, and (4) carryovers of unobligated balances from previous years. Current law gives the IRS unrestricted control over how nonappropriated funds are used. Historically, IRS appropriations have been distributed among four accounts: taxpayer services (TS), enforcement (ENF), operations support (OS), and business systems modernization (