Pub. L. 106-246, div. B, tit. II, ch. 7, sec. 2702

Sec. 2702. (a) The unobligated balance as of September 30, 2000, of funds appropriated under the heading “Internal Revenue Service, Information Technology Investments” in the Treasury Department Appropriations Act, 1998, title I of Public Law 105–61, is rescinded. (b) Subsection (a) shall be effective September 30, 2000. 114 STAT. 563 (c) The amount rescinded pursuant to subsection (a) is appropriated for the capital asset acquisition of information technology systems, including management and related contractual costs of said acquisitions, including contractual costs associated with operations authorized by 5 U.S.C. 3109, which shall be available through September 30, 2001: Provided, That none of these funds shall be obligated until the Internal Revenue Service submits to Congress and Congress approves a plan for expenditure that: (1) meets the capital planning and investment control review requirements established by the Office of Management and Budget, including OMB Circular A–11 part 3; (2) complies with the Internal Revenue Service's enterprise architecture, including the modernization blueprint; (3) conforms with the Internal Revenue Service’s enterprise life cycle methodology; (4) is approved by the Internal Revenue Service, the Department of the Treasury, and the Office of Management and Budget; (5) has been reviewed by the General Accounting Office; and (6) complies with the acquisition rules, requirements, guidelines, and systems acquisition management practices of the Federal Government.