Internal Revenue Service

Internal Revenue Service taxpayer services For an additional amount for “Taxpayer Services”, $15,000,000, to remain available until September 30, 2022, for the purposes of carrying out the Families First Coronavirus Response Act: Provided, That amounts provided under this heading in this Act may be transferred to and merged with “Operations Support”: Provided further, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.