104 STAT. 1394 PUBLIC LAW 101-509 —NOV. 5, 1990 BUREAU OF THE PUBLIC DEBT ADMINISTERING THE PUBLIC DEBT Effective date. For necessary expenses connected with any public-debt issues of the United States; $175,139,000: Provided, That such sums as are necessary are appropriated to reimburse Federal Reserve Banks for services required by the Secretary to be performed by such banks as fiscal agents of the United States in support of administering the public debt, effective October 1, 1991. PAYMENT OF GOVERNMENT LOSSES IN SHIPMENT For payment of Government losses in shipment, in accordance with section 2 of the Act approved July 8, 1937 (40 U.S.C. 722), $500,000, to remain available until expended. INTERNAL REVENUE SERVICE ADMINISTRATION AND MANAGEMENT For necessary expenses of the Internal Revenue Service, not otherwise provided for; executive direction, management services, and internal audit and security; including purchase (not to exceed 89 for replacement only, for police-type use) and 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; $142,279,000, of which not to exceed $25,000 for official reception and representation expehses; and of which not to exceed $500,000 shall remain available until expended for research. PROCESSING TAX RETURNS AND ASSISTANCE For necessary expenses of the Internal Revenue Service, not otherwise provided for; including processing tax returns; revenue accounting; statistics of income; providing assistance to taxpayers; 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; $1,521,595,000, of which $3,000,000 shall be for the Tax Counseling for the Elderly Program, no amount of which shall be available for IRS administrative costs. TAX LAW ENFORCEMENT For necessary expenses of the Internal Revenue Service for determining and establishing tax liabilities; tax and enforcement litigation; technical rulings; examining employee plans and exempt organizations; investigation and enforcement activities; securing unfiled tax returns; collecting unpaid accounts; the purchase (not to exceed 451, for replacement only, for police-type use), and 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; $3,501,119,000, of which not to exceed $70,000 shall be for official reception and representation expenses in connection with the 1991 General Assembly of the Inter-American Center of Tax Administrators, to be hosted by the United States: Provided, That additional amounts above fiscal year 1990 levels for international tax enforcement shall be used for the establishment and
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