,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #aaaf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ah1         
#bjba,mr4 ,de,fazio 7= himself1 ,ms4    
,s*ak[sky1 ,mr4 ,smi? ( ,wa%+ton1 ,ms4  
,norton1 ,ms4 ,tlaib1 ,ms4 ,bonamici1   
,ms4 ,om>1 ,mr4 ,vela1 ,ms4 ,jayapal1   
,mr4 ,bey]1 ,ms4 ,ocasio-,cortez1 ,mr4  
,g>am5di1 ,mr4 ,johnson ( ,georgia1 ,mr4
 ,doggett1 ,mrs4 ,napolitano1 ,mr4      
,ha/+s1 ,ms4 ,scanlon1 ,mr4 ,jones1 ,mr4
 ,mc,govern1 ,mr4 ,g>ca ( ,ill9ois1 ,mr4
 ,c>son1 ,mr4 ,coop]1 ,mr4 ,coh51 ,mr4  
,rask91 & ,mr4 ,khanna7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,appropriations  ,a ,,bill
  ,to provide = increas$ audits1 improv$
 te*nology infra/ructure1 & increas$    
/aff = ! ,int]nal ,rev5ue ,s]vice = !   
purpose ( r$uc+ ! tax gap1 & = o!r      
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,,irs ,enhancem5t & ,tax   
,gap ,r$uction ,act ( #bjba4  #b4 ,f9d+s
 ,congress f9ds ! foll[+3 7#a7 ,accord+ 
to ! ,(fice ( ! ,taxpay] ,advocate1 !   

diff]5ce betwe5 tax liabilities ow$ to !
 ,int]nal ,rev5ue ,s]vice & ^?          
liabilities actually collect$ by !      
,,irs1 kn[n z ! tax gap1 av]ag$ r\ghly  
#cha1jjj1jjj1jjj annually 9 unpaid taxes
 f #bjaa to #bjac4  7#b7 ,rec5t /udies  
project t ! tax gap w be a cumulative   
#g1ejj1jjj1jjj1jjj betwe5 #bjbj & #bjbi4
  7#c7 ,betwe5 #bjaj & #bjah1 ! %>e (   
individual income tax returns x exam9$  
fell by #df p]c5t1 & ! %>e ( corporate  
income tax returns x exam9$ fell by #cg 
p]c5t4  7#d7 ,individual income taxes   
are ! l>ge/ gr\p ( uncollect$ taxes be=e
 audits1 repres5t+ ab\t                 
#cad1jjj1jjj1jjj4  7#e7 ,e/imates sugge/
 t at lea/ #gj p]c5t ( ! tax gap comes f
 und]paym5t by ! top #a p]c5t4  7#f7 ,9 
#bjbj1 ! ,treasury's ,inspector ,g5]al =
 ,tax ,adm9i/ration ann\nc$ t r\ghly    
#hhj1jjj high-income individuals :o     
didn't file tax returns betwe5          
#bjad-bjaf fail$ to pay m ?an #de       
billion 9 ow$ liabilities4 ,( ^?        
#hhj1jjj cases1 m ?an #cbe1jjj 7 clos$  

)\t ev] be+ ent]$ into ! ,int]nal       
,rev5ue ,s]vice's 7,,irs7 en=cem5t      
sy/em1 m ?an #dj1jjj cases 7 ent]$ b 7  
!n subsequ5tly clos$ )\t ev] be+ work$  
on1 & ! rema9+ #ejj1jjj cases are sitt+ 
9 "o ( ! collection function's inv5tory 
/reams & w likely n be pursu$ z res\rces
 decl9e4  7#g7 ,9 #bjaa1 m ?an #ab p]c5t
 ( individuals mak+ #a1jjj1jjj or m     
annually 7 audit$4 ,9 #bjah1 only #c4b  
p]c5t ( su* individuals 7 audit$4  7#h7 
,= #h ye>s 9 a r[1 ,,irs tax en=cem5t   
has decl9$4 ,! ,,irs audit$ #j4de p]c5t 
( p]sonal income-tax returns 9 fiscal   
ye> #bjai1 ! l[e/ level 9 at lea/ #d    
decades4  7#i7 ,individuals are ab\t    
half z likely to be audit$ n[ comp>$ to 
#bjaj4  7#aj7 ,audit rates = ^? mak+    
#aj1jjj1jjj or m fell f m ?an #ad p]c5t 
9 #bjag to r\ghly #f4e p]c5t 9 #bjah4   
7#aa7 ,ov] ! c\rse ( ! pa/ decade1 !    
numb] ( income tax returns has increas$ 
by r\ghly #i p]c5t4  7#ab7 ,audit rates 
= ! l>ge/ corporations 9 #bjaa 7 m ?an  
#ij p]c5t4 ,n[1 !y are clos] to #ej     

p]c5t4  7#ac7 ,! corporate %>e ( ,f$]al 
tax rev5ue has dropp$ by m ?an two-?irds
 9 ! pa/ #fe ye>s4  7#ad7 ,9 #bjaj1     
corporate taxes acc\nt$ = #i p]c5t (    
,f$]al rev5ue4  7#ae7 ,! ,tax ,cuts &   
,jobs ,act has pu%$ bus9ess taxes to    
record l[s1 &1 accord+ to ! ,in/itute on
 ,taxation & ,economic ,policy1 #ia ( ! 
,=tune #ejj companies paid #j 9 income  
tax 9 #bjah despite turn+ a pr(it4      
7#af7 ,accord+ to a report f ! ,(fice ( 
! ,taxpay] ,advocate1 ! av]age ,unit$   
,/ates h\sehold is pay+ an annual surtax
 ( m ?an #c1jjj to subsidize taxpay]s :o
 ar5't pay+ all t !y owe4  7#ag7        
,accord+ to ! ,congressional ,budget    
,(fice1 ! ,,irs's budget is r\ghly #bj  
p]c5t bel[ its peak #bjaj               
inflation-adju/$ budget4  7#ah7 ,accord+
 to ! ,,irs1 ! ag5cy has lo/ r\ghly     
#cj1jjj full-"t positions s9ce #bjaj1 m 
?an #bj p]c5t ( its /aff4  7#ai7 ,!     
am\nt ( ,,irs fund+ & /aff allocat$ to  
en=cem5t activities has decl9$ by ab\t  
#cj p]c5t s9ce #bjaj4  7#bj7 ,accord+ to

 ! ,,irs1 r\ghly #cj p]c5t ( its work]s 
w retire )9 ! next #e ye>s4  7#ba7      
,despite ?is1 ! ag5cy has also se5      
increas$ workload due to ! implem5tation
 ( ! ,af=dable ,c>e ,act1 ! ,tax ,cuts &
 ,jobs ,act1 & ! ,,covid-#ai p&emic4    
7#bb7 ,/udies h %[n t inve/+ 9 en=cem5t 
& tight5+ rules c\ld g5]ate m ?an       
#a1jjj1jjj1jjj1jjj ov] a decade4  7#bc7 
,! ,f$]al ,gov]nm5t e/imates t ea*      
additional doll> sp5t on tax en=cem5t   
c\ld yield m ?an #d 9 rev5ue4  7#bd7    
,,irs data demon/rates t an extra       
auditor-h\r sp5t audit+ returns = ^?    
e>n+ #e1jjj1jjj or m raises ne>ly       
#e1jjj4  7#be7 ,9 fiscal ye> #bjah1 !   
,,irs collect$ ne>ly #c1ejj1jjj1jjj1jjj 
on a budget ( ab\t #aa1dcj1jjj1jjj4     
7#bf7 ,! ,congressional ,budget ,(fice  
e/imates t increas+ ! ,,irs's fund+ =   
exam9ations & collections by            
#bj1jjj1jjj1jjj ov] #aj ye>s w\ld       
increase rev5ues by #fa1jjj1jjj1jjj1 & t
 increas+ su* fund+ by #dj1jjj1jjj1jjj  
ov] #aj ye>s w\ld increase rev5ues by   

#ajc1jjj1jjj1jjj4  #c4 ,improv+ res\rces
 available to ! ,int]nal ,rev5ue ,s]vice
 to r$uce ! tax gap  7a7 ,improv+ audits
  7#a7 ,9 g5]al ,!re is appropriat$     
#e1jjj1jjj1jjj = an additional am\nt = !
 ,dep>tm5t ( ! ,treasury--,int]nal      
,rev5ue ,s]vice--,en=cem5t acc\nt1 = ea*
 ( fiscal ye>s #bjbb ?r\gh #bjca-- 7,a7 
= ! sal>ies & exp5ses ( additional /aff 
to increase audits to n less ?an !      
m9imum levels describ$ 9 p>agraph 7#b72 
&  7,b7 = necess>y exp5ses = tax        
en=cem5t activities 9 ord] to det]m9e & 
collect ow$ taxes1 to conduct crim9al   
inve/igations1 & to en=ce crim9al       
/atutes relat$ to violations ( int]nal  
rev5ue laws & o!r f9ancial crimes4  7#b7
 ,audit+ levels ,! m9imum levels        
describ$ 9 ?is p>agraph are z foll[s3   
7,a7 ,fifty p]c5t ( individuals or jo9t 
returns ) gross income ( n less ?an     
#ajj1jjj1jjj4  7,b7 ,?irty-five p]c5t ( 
individuals or jo9t returns ) gross     
income ( n less ?an #aj1jjj1jjj & less  
?an #ajj1jjj1jjj4  7,c7 ,tw5ty p]c5t (  

individuals or jo9t returns ) gross     
income ( n less ?an #e1jjj1jjj & less   
?an #aj1jjj1jjj4  7,d7 ,t5 p]c5t (      
individuals or jo9t returns ) gross     
income ( n less ?an #a1jjj1jjj & less   
?an #e1jjj1jjj4  7,e7 ,n9ety p]c5t (    
corporations ) gross income ( n less ?an
 #bj1jjj1jjj1jjj4  7,f7 ,fifty p]c5t (  
corporations ) gross income ( m ?an     
#a1jjj1jjj1jjj & less ?an               
#bj1jjj1jjj1jjj4  7b7 ,improv+ te*nology
 infra/ructure ,!re is appropriat$ = ea*
 ( fiscal ye>s #bjbb ?r\gh #bjca1 =     
ef=ts collect+ & protect+ taxpay]       
in=mation1 r$uc+ tax-relat$ !ft & fraud1
 & mod]niz+ ! te*nology infra/ructure ( 
! ,int]nal ,rev5ue ,s]vice-- 7#a7       
#c1hjj1jjj1jjj = an additional am\nt = !
 ,dep>tm5t ( ! ,treasury--,int]nal      
,rev5ue ,s]vice--,op]ations ,support    
acc\nt2 &  7#b7 #ejj1jjj1jjj = an       
additional am\nt = ! ,dep>tm5t ( !      
,treasury--,int]nal ,rev5ue             
,s]vice--,bus9ess ,sy/ems ,mod]nization 
acc\nt4  7c7 ,enhanc+ taxpay] s]vices   

,!re is appropriat$ #b1ejj1jjj1jjj = an 
additional am\nt = ! ,dep>tm5t ( !      
,treasury--,int]nal ,rev5ue             
,s]vice--,taxpay] ,s]vices acc\nt1 = ea*
 ( fiscal ye>s #bjbb ?r\gh #bjca1 = !   
sal>ies & exp5ses ( additional /aff to  
a*ieve adequate /aff+ levels to provide 
taxpay] s]vices1 includ+ pre-fil+       
assi/ance & education z well z fil+ &   
acc\nt s]vices4