[20220506]IF12098_2023财年美国国税局拨款.pdf

https:/crsreports.congress.gov May 6, 2022Internal Revenue Service Appropriations, FY2023Overview of the IRS Budget The Internal Revenue Service (IRS) has two primary responsibilities: (1) collecting most of the revenue to fund federal government agencies and programs, and (2) enforcing taxpayer compliance with federal tax laws through taxpayer services and activities like audits. In FY2021, the agency processed 269 million tax returns and collected $4.1 trillion in gross revenue and $75 billion in enforcement revenue. The IRSs operating budget is a blend of annual appropriations and miscellaneous resources. In FY2021, 90.5% ($11.92 billion) of its operating budget came from appropriations. The remaining 9.5% ($1.25 billion) consisted of (1) reimbursements from other government agencies for IRS-provided services, (2) offsetting collections, (3) user fees, and (4) carryovers of unobligated balances from previous fiscal years. Congress gives the IRS considerable leeway in how it uses nonappropriated funds. Historically, IRS appropriations have been distributed among four accounts: taxpayer services (TS), enforcement (ENF), operations support (OS), and business systems modernization