PUBLIC LAW 102-393 —OCT. 6, 1992 106 STAT. 1735 non-compliance with the Internal Revenue Code: Provided further, That additional amounts above fiscal year 1992 levels for the information reporting program shall be used instead for the examination of the tax returns of high-income and high-asset taxpayers; $3,835,347,000, of which no less than $334,989,000 and 4,756 fulltime equivalent positions shall be available for tax fraud investigations. INFORMATION SYSTEMS For necessanr expenses for data processing and telecommunications support for Internal Revenue Service activities, including: returns processing and services; compliance and enforcement; program support; and tax systems modernization; and for the hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services as autnorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner; $1,480,341,000, of which not less than $565,026,000 is for tax systems modernization, and of which not to exceed $60,000,000 shall remain available until expended for other systems development projects: Provided, That of the amounts provided for tax systems modernization not to exceed $110,000,000 shall remain available until expended, of which up to $15,000,000 is for the establishment of a federally funded research and development center and may be utilized to conduct and evaluate market surveys, develop and evaluate requests for proposals, and assist with systems engineering, technical evaluations, and independent technical reviews in conjunction with tax systems modernization. ADMINISTRATIVE PROVISION—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. The Internal Revenue Service shall institute and main- 26 USC 7803 tain a training program to insure that Internal Revenue Service employees are trained in taxpayers' rights, in dealing courteously with the taxpayers, and in cross-cultural relations. 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 an additional seventy-five police-type vehicles) and hire of passenger 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; for pay- ment of per diem and/or subsistence allowances to employees where a protective assignment during the actual day or days of the visit of a protectee require an employee to work 16 hours per day note.
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