[20220325]IF11979_2022财年美国国税局拨款.pdf

https:/crsreports.congress.gov Updated March 25, 2022Internal Revenue Service Appropriations, FY2022Overview of the 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 FY2020, the agency processed over 240 million tax returns and 3.4 billion information returns, collected nearly $3.5 trillion in gross revenue, and issued $736 billion in refunds to all types of taxpayers. The IRSs operating budget consists mostly of annual appropriations. In FY2021, 90.5% ($11,919 million) of its operating budget came from appropriations. The remaining 9.5% ($1,248 million) consisted of (1) reimbursements from other government agencies for services provided by the IRS, (2) offsetting collections, (3) user fees, and (4) carryovers of unobligated balances from previous fiscal years. Current law allows the IRS to decide how nonappropriated funds are used. Historically, IRS appropriations have been distributed among four accounts: taxpayer services (TS), enforcement (ENF), operations support