108 STAT. 2388 PUBLIC LAW 103-329—SEPT. 30, 1994 26 USC 7803 note. 26 USC 7801 note. Reports. may be determined by the Commissioner: Provided, That additional amounts above fiscal year 1994 levels for international tax enforcement shall be used for the continued operation of a task force comprised of senior Internal Revenue Service Attorneys, accountants, and economists dedicated to enforcement activities related to United States subsidiaries of foreign-controlled corporations that are in non-compliance with the Internal Revenue Code of 1986; $4,385,459,000, of which not to exceed $1,000,000 shall remain available until September 30, 1997 for research: Provided further, That the $405,000,000 made available for the fiscal year 1995 tax compliance initiative shall not be expended for any other purposes: Provided further, That no funds shall be transferred from this account during fiscal year 1995. INFORMATION SYSTEMS For necessan^ expenses for data processing and telecommunications support for Internal Revenue Service activities, including: tax systems modernization (modernized developmental systems), modernized operational systems, services and compliance, and support systems; and for the 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: $1,388,000,000 of which no less than $650,000,000 shall be available for tax systems modernization, of which up to $185,000,000 for tax and information systems development projects shall remain available until September 30, 1997: Provided, That none of the funds appropriated for tax systems modernization may be obligated until the Commissioner of the Internal Revenue Service reports to the Committees on Appropriations of the House and Senate on the implementation of Tax Systems Modernization. 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: Provided, That notwithstanding any other provision of this Act, the Internal Revenue Service is authorized to transfer such sums as may be necessary between appropriations with advance approval of the House and Senate Appropriations Committees: Provided further. That no funds shall be transferred from the 'Tax Law Enforcement" account during fiscal year 1995. SEC. 2. The Internal Revenue Service shall institute and maintain 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. SEC. 3. The Secretary of the Treasury may establish new fees or raise existing fees for services provided by the Internal Revenue Service to increase receipts, where such fees are authorized by another law. The Secretary of the Treasury may spend the new or increased fee receipts to supplement appropriations made available to the Internal Revenue Service appropriations accounts in fiscal years 1995 and theresifter: Provided, That the Secretary shall base such fees on the costs of providing specified services to persons paying such fees: Provided further. That the Secretary
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