103 STAT. 788 PUBLIC LAW 101-136—NOV. 3, 1989 INVESTIGATION, COLLECTION, AND TAXPAYER SERVICE For necessary expenses of the Internal Revenue Service for inves- tigation and enforcement activities; including purchase (not to exceed four hundred and fifty-one for replacement only, for police- type use) and hire of passenger motor vehicles (31 U.S.C. 1343(b)); securing unfiled tax returns; collecting unpaid accounts; examining selected employment and excise tax returns; technical rulings; enforcement litigation; providing assistance to taxpayers; and serv- ices as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner: Provided, That notwithstanding any other provision of the Act, none of the funds made available by this Act shall be used to reduce the number of positions allocated to taxpayer service activities below fiscal year 1984 levels, or to reduce the number of positions allocated to any other direct taxpayer assistance functions below fiscal year 1984 levels, including, but not limited to Internal Revenue Service toll-free telephone tax law assistance and walk-in assistance available at Internal Revenue Service field offices: Provided further, That the Internal Revenue Service shall fund the Tax Counseling for the Elderly Program at $3,000,000. The Internal Revenue Service shall absorb within exist- ing funds the administrative costs of the program in order that the full $3,000,000 can be devoted to program requirements; $1,620,252,000, of which $1,431,000 shall remain available until expended for tax systems modernization initiatives; and of which an additional $7,400,000 shall be available for criminal investigations activities: Provided, That an additional $7,400,000 may be made available within existing funds for criminal investigations.. ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE SECTION 1. Not to exceed 4 per centum of any appropriation made available to the Internal Revenue Service for the current fiscal year by this Act may be transferred to any other Internal Revenue Service appropriation upon the advance approval of the House and Senate Committees on Appropriations. SEC. 2. Not to exceed 15 per centum, or $15,000,000, whichever is greater, of any appropriation made available to the Internal Reve- nue Service for document matching for the current fiscal year by this Act may be transferred to any other Internal Revenue Service appropriation for document matching. UNITED STATES SECRET SERVICE SALARIES AND EXPENSES For necessary expenses of the United States Secret Service, including purchase (not to exceed three hundred and forty-three vehicles for police-type use for replacement only) and hire of pas- senger motor vehicles; hire of aircraft; training and assistance requested by State and local governments, which may be provided without reimbursement; services of expert witnesses at such rates as may be determined by the Director; rental of buildings in the District of Columbia, and fencing, lighting, guard booths, and other facilities on private or other property not in Government ownership or control, as may be necessary to perform protective functions; the conducting of and participating in firearms matches and presen-
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