Page:United States Statutes at Large Volume 105 Part 1.djvu/867

 PUBLIC LAW 102-141 —OCT. 28, 1991 105 STAT. 839 UNITED STATES MINT SALARIES AND EXPENSES For necessary expenses of the United States Mint; $53,806,000, including amounts for purchase and maintenance of uniforms not to exceed $285 multiplied by the number of employees of the agency who are required by regulation or statute to wear a prescribed uniform in the performance of official duties; and, of which, $1,335,000 shall remain available until expended for expansion and improvements. BUREAU OF THE PUBLIC DEBT ADMINISTERING THE PUBLIC DEBT For necessary expenses connected with any public-debt issues of the United States; $189,000,000. INTERNAL REVENUE SERVICE ADMINISTRATION AND MANAGEMENT For necessary expenses of the Internal Revenue Service, not otherwise provided for; executive direction, management services, and internal audit and security; including purchase (not to exceed 125 for replacement only, for police-type use) and hire of passenger motor vehicles (31 U.S.C. 13430t>)); and services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner; $141,372,000, 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 AND ASSISTANCE For necessary expenses of the Internal Revenue Service, not otherwise provided for; including processing tax returns; revenue accounting; statistics of income; providing assistance to taxpayers; 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; $1,661,298,000, of which $3,000,000 shall be for the Tax Counseling for the Elderly Program, no amount of which shall be available for IRS administrative costs. TAX LAW ENFORCEMENT For necessary expenses of the Internal Revenue Service for determining and,establishing tax liabilities; tax and enforcement litigation; technical rulings; examining employee plans and exempt organizations; investigation and enforcement activities; securing unfiled tax returns; collecting unpaid accounts; the purchase (not to exceed 451, for replacement only, for police-type use), 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; $3,579,879,000, of which not less than $292,248,000 and 4,293 full-time equivalent positions shall be available for Tax Fraud Investigations during fiscal year 1992: Provided, That such sums and positions for Tax Fraud Investigations shall be in addition

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