110 STAT. 3009-323 PUBLIC LAW 104-208—SEPT. 30, 1996 INFORMATION SYSTEMS (RESCISSION) Of the funds made available under this heading for Information Systems in Public Law 104-52, $115,000,000 are rescinded, in Public Law 103-123, $17,447,000 are rescinded, in Public Law 102-393, $15,000,000 are rescinded, and in Public Law 102-141, $27,000,000 are rescinded. ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE SECTION 101. Not to exceed 5 percent of any appropriation made available in this Act to the Internal Revenue Service may be transferred to any other Internal Revenue Service appropriation upon the advance approval of the House and Senate Committees on Appropriations. 26 USC 7803 SEC. 102. The Internal Revenue Service shall maintain a train- °ote. ing program to insure that Internal Revenue Service employees are trained in taxpayers' rights, in dealing courteously with the taxpayers, and in cross-cultural relations. SEC. 103. The funds provided in this Act for the Internal Revenue Service shall be used to provide as a minimum, the fiscal year 1995 level of service, staffing, and funding for Taxpayer Services. SEC. 104. No funds available in this Act to the Internal Revenue Service for separation incentive pa5Tnents as authorized by section 663 of this Act may be obligated without the advance approval of the House and Senate Committees on Appropriations. SEC. 105. The Internal Revenue Service (IRS) may proceed with its field support reorganization in fiscal year 1997 after it submits its report, no earlier than March 1, 1997, to the Committees on Appropriations of the House and Senate only if the IRS maintains, in fiscal year 1997, the current level of taxpayer service employees that work on cases generated through walk in vists and telephone calls to IRS offices. SEC. 106. Funds made available by this or any other Act to the Internal Revenue Service shall be available for improved facilities and increased manpower to provide sufficient and effective 1-800 help line for taxpayers. The Commissioner shall make the improvement of the IRS 1-800 help line service a priority and allocate resources necessary to increase phone lines and staff to improve the IRS 1-800 help line service. SEC. 107. No funds made available by this Act, or any other Act, to the Internal Revenue Service may be used to pay for the design and printing of more than two ink colors on the covers of income tax packages, and such ink colors must be the same colors as used to print the balance of the material in each package. SEC. 108. Notwithstanding any other provision of law, no field support reorganization of the Internal Revenue Service shall be undertaken in Aberdeen, South Dakota until the Internal Revenue Service toll-free help phone line assistance program reaches at least an 80 percent service level. The Commissioner shall submit to Congress a report and the GAO shall certify to Congress that the 80 percent service level has been met.
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