INTERNAL REVENUE SERVICE

INTERNAL REVENUE SERVICE Salaries and Expenses For necessary expenses of the Internal Revenue Service, not otherwise provided; for executive direction and management services, and hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner; $87,165,000, of which not to exceed $25,000 for official reception and representation expenses and of which not to exceed $500,000 shall remain available until expended, for research. Processing Tax Returns For necessary expenses of the Internal Revenue Service not other-wise provided for; including processing tax returns; revenue accounting; computer services; and hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner; $1,740,353,000, of which not to exceed $80,000,000 shall remain available until expended for systems modernization initiatives: Provided, That, of the total amount appropriated under this heading, $22,900,000 shall be available for the Statistics of Income Program in fiscal year 1989. Examinations and Appeals For necessary expenses of the Internal Revenue Service for deter-mining and establishing tax liabilities; employee plans and exempt organizations; tax litigation; hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner; $1,932,441,000. 102 STAT. 1726 Investigation, Collection, and Taxpayer Service For necessary expenses of the Internal Revenue Service for investigation and enforcement activities; including purchase {not to exceed four hundred and fifty-one for replacement only, for police-type use) and hire of passenger motor vehicles (31 U.S.C. 1343(b)); securing unfiled tax returns; collecting unpaid accounts; examining selected employment and excise tax returns; technical rulings; enforcement litigation; providing assistance to taxpayers; and services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner: Provided, That notwithstanding any other provision of the Act, none of the funds made available by this Act shall be used to reduce the number of positions allocated to taxpayer service activities below fiscal year 1984 levels, or to reduce the number of positions allocated to any other direct taxpayer assistance functions below fiscal year 1984 levels, including, but not limited to Internal Revenue Service toll-free telephone tax law assistance and walk-in assistance available at Internal Revenue Service field offices: Provided further, That the Internal Revenue Service shall fund the Tax Counseling for the Elderly Program at $2,800,000. The Internal Revenue Service shall absorb within existing funds the administrative costs of the program in order that the full $2,800,000 can be devoted to program requirements; $1,434,921,000.