107 STAT. 1234 PUBLIC LAW 103-123—OCT. 28, 1993 Establishment. 31 USC 301 note. Confidentiality. 26 USC 6103 note. Effective date. 5 USC 5315 note. Postal Service Appropriations Act, 1994. 39 USC 403 note. SEC. 105. Notwithstanding any other provision of law, the Secretary of the Treasury shall establish an Office of the Undersecretary for Enforcement within the Department of the Treasury by no later than February 15, 1994. SEC. 106. (a) Notwithstanding any other provision of law, hereafter, for purposes of complying with Executive Order No. 12839 and ^idance issued thereunder, the number of civilian personnel positions that the Department of the Treasury may be required to eliminate in fiscal year 1994 and in fiscal year 1995 shall not exceed a number determined for each year by multiplying a fiscal year 1993 base which excludes all exempt positions by the applicable percentages in Executive Order No. 12839. (b) For the purposes of this section, "exempt position" means a personnel position in the Department of the Treasury which the Secretary of the Treasury determines to be primarily employed in law enforcement. SEC. 107. The Internal Revenue Service shall institute policies and procedures which will safeguard the confidentiality of taxpayer information. AMENDMENTS TO TITLE 5 SEC. 108. (a) Title 5 of the United States Code is amended— (1) in section 5316, by striking "Commissioner of Customs, Department of the Treasury."; and (2) in section 5315, Iw adding at the end "Commissioner of Customs, Department of the Treasury.". (b) The amendments made by this section shall take effect on the first applicable pay period after enactment. SEC. 109. Notwithstanding any other provision of this Act, aircraft which is one-of-a-kind and has been identified as excess to Customs requirements, and aircraft which is damaged beyond repair, may be transferred from the Department of the Treasury during fiscal year 1994 upon the advance approval of the House and Senate Committees on Appropriations. SEC. 110. The funds provided to the Bureau of Alcohol, Tobacco and Firearms for fiscal year 1994 in this Act for the enforcement of the Federal Alcohol Administration Act shall be expended in a manner so as not to diminish enforcement efforts with respect to section 105 of the Federal Alcohol Administration Act. This title may be cited as the "Treasury Department Appropriations Act, 1994". TITLE II—POSTAL SERVICE PAYMENT TO THE POSTAL SERVICE FUND For payment to the Postal Service Fund for revenue forgone on free and reduced rate mail, pursuant to subsection (c) of section 2401 of title 39, United States Code; $91,434,000: Provided, That mail for overseas voting and mail for the blind shall continue to be free: Provided further. That six-day delivery and rural delivery of mail shall continue at not less than the 1983 level: Provided further. That none of the funds made available to the Postal Service by this Act shall be used to implement any rule, regulation, or policy of charging any officer or employee of any State or local child support enforcement agency, or any individual participating in a State or local program of child support enforcement, a fee
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