PUBLIC LAW 103-123—OCT. 28, 1993 107 STAT. 1231 PAYMENT OF GOVERNMENT LOSSES IN SHIPMENT For necessary expenses for "Payment of Government Losses in Shipment", $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 125 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; $167,822,000, of which not to exceed $25,000 for official reception and representation expenses. 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; $1,696,853,000, of which $3,700,000 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 estaolishing 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 (for police-type use, not to exceed 600, of which not to exceed 450 shall be for replacement only), 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: Provided, That additional amounts above fiscal year 1993 levels for international tax enforcement shall be used for the establishment and 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 foreigncontrolled corporations that are in non-compliance with the Internal Revenue Code: Provided further. That additional amounts above fiscal year 1993 levels for the information reporting program shall be used instead for the examination of the tax returns of highincome and high-asset taxpayers; $4,007,962,000, of which not to exceed $1,000,000 shall remain available until expended for research; and of which not less than $350,000,000 shall be available for tax fraud investigation activities. INFORMATION SYSTEMS For necessary expenses for data processing and telecommunications support for Inteimal Revenue Service activities, including: returns processing and services; compliance and enforcement; pro-
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