118 STAT. 3239 PUBLIC LAW 108–447—DEC. 8, 2004 BUREAU OF THE PUBLIC DEBT ADMINISTERING THE PUBLIC DEBT For necessary expenses connected with any public debt issues of the United States, $179,566,000, of which not to exceed $2,500 shall be available for official reception and representation expenses, and of which not to exceed $2,000,000 shall remain available until expended for systems modernization: Provided, That the sum appro priated herein from the General Fund for fiscal year 2005 shall be reduced by not more than $4,400,000 as definitive security issue fees and Treasury Direct Investor Account Maintenance fees are collected, so as to result in a final fiscal year 2005 appropriation from the general fund estimated at $175,166,000. In addition, $60,000 to be derived from the Oil Spill Liability Trust Fund to reimburse the Bureau for administrative and personnel expenses for financial management of the Fund, as authorized by section 1012 of Public Law 101–380. INTERNAL REVENUE SERVICE PROCESSING, ASSISTANCE, AND MANAGEMENT For necessary expenses of the Internal Revenue Service for pre filing taxpayer assistance and education, filing and account services, shared services support, general management and administration; and services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner, $4,089,574,000, of which up to $4,100,000 shall be for the Tax Counseling for the Elderly Program, of which $8,000,000 shall be available for low income taxpayer clinic grants, and of which not to exceed $25,000 shall be for official reception and representa tion expenses. TAX LAW ENFORCEMENT (INCLUDING TRANSFER OF FUNDS) For necessary expenses of the Internal Revenue Service for determining and establishing tax liabilities; providing litigation sup port; conducting criminal investigation and enforcement activities; securing unfiled tax returns; collecting unpaid accounts; conducting a document matching program; resolving taxpayer problems through prompt identification, referral and settlement; expanded customer service and public outreach programs, strengthened enforcement activities, and enhanced research efforts to reduce erroneous filings associated with the earned income tax credit; compiling statistics of income and conducting compliance research; purchase (for police type use, not to exceed 850) and hire of pas senger motor vehicles (31 U.S.C. 1343(b)); and services as author ized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner, $4,398,729,000, of which not to exceed $1,000,000 shall remain available until September 30, 2007, for research: Provided, That up to $10,000,000 may be transferred as necessary from this account to the IRS Processing, Assistance, and Management appropriation or the IRS Information Systems appropriation solely for the purposes of management of the Earned Income Tax Credit compliance program and to reimburse the Social Security Administration for the cost of implementing section 1090
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