Sec. 207. Of the funds made available by this Act to the Internal Revenue Service, not less than $166,249,000 shall be available for operating expenses of the Taxpayer Advocate Service, of which not less than $141,311,650 shall be made available from the “Tax Law Enforcement” account.
Pub. L. 109-115, div. A, tit. II, sec. 207 | Justis AI