,,ii  #aaith ,,congress  #b;d ,session  
,s4 #dbih  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #ae     
7legislative day1 ,april #ad71 #bjbf,mr4
 ,king 7for himself1 ,ms4 ,warren1 ,mr4 
,kaine1 ,mr4 ,whitehouse1 ,mr4 ,schumer1
 ,mr4 ,wyden1 ,mr4 ,bennet1 ,mr4        
,blumenthal1 ,ms4 ,blunt ,rochester1    
,mr4 ,booker1 ,mr4 ,coons1 ,ms4         
,duckworth1 ,mr4 ,durbin1 ,mr4          
,fetterman1 ,mr4 ,gallego1 ,mr4         
,heinrich1 ,mr4 ,hickenlooper1 ,mr4     
,kim1 ,mr4 ,lujn1 ,mr4 ,merkley1 ,mr4   
,peters1 ,mr4 ,sanders1 ,mr4 ,schatz1   
,mrs4 ,shaheen1 ,mr4 ,van ,hollen1 ,mr4 
,warner1 ,mr4 ,welch1 ,ms4 ,smith1 and  
,ms4 ,klobuchar7 introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to provide appropriations   
for the ,internal ,revenue ,service to  
overhaul technology and strengthen      
enforcement1 and for other purposes4    
#a4 ,short title ,this ,act may be cited
 as the ,stop ,corporations and ,high   

,earners from ,avoiding ,taxes and      
,enforce the ,rules ,strictly ,act or   
the ,stop ,,cheaters ,act4  #b4         
,additional appropriations for the      
,internal ,revenue ,service  7a7        
,enforcement ,in addition to other      
amounts1 there is appropriated the      
following amounts for necessary expenses
 for tax enforcement activities of the  
,internal ,revenue ,service to pursue   
the objectives described in section     
#c7;a77#a71 including to determine and  
collect owed taxes1 to provide legal and
 litigation support1 to conduct criminal
 investigations1 to enforce criminal    
statutes related to violations of       
internal revenue laws and other         
financial crimes1 to purchase and hire  
passenger motor vehicles 7#ca ,u4,s4,c4 
#acdc7;b771 and to provide other        
services as authorized by #e ,u4,s4,c4  
#caji1 at such rates as may be          
determined by the ,commissioner3 7#a7   
,for fiscal year #bjbf1 #c1fjj1jjj1jjj4 
7#b7 ,for fiscal year #bjbg1            

#e1jjj1jjj1jjj4  7#c7 ,for fiscal year  
#bjbh1 #f1ejj1jjj1jjj4  7#d7 ,for fiscal
 year #bjbi1 #h1bjj1jjj1jjj4  7#e7 ,for 
fiscal year #bjcj1 #aj1ajj1jjj1jjj4     
7#f7 ,for fiscal year #bjca1            
#ab1bjj1jjj1jjj4  7b7 ,taxpayer services
 ,in addition to other amounts1 there   
are appropriated the following amounts  
to provide taxpayer services1 including 
pre-filing assistance and education1    
filing and account services1 and        
taxpayer advocacy services3 7#a7 ,for   
fiscal year #bjbf1 #a1djj1jjj1jjj4  7#b7
 ,for fiscal year #bjbg1 #a1fjj1jjj1jjj4
  7#c7 ,for fiscal year #bjbh1          
#a1fjj1jjj1jjj4  7#d7 ,for fiscal year  
#bjbi1 #a1fjj1jjj1jjj4  7#e7 ,for fiscal
 year #bjcj1 #a1gjj1jjj1jjj4  7#f7 ,for 
fiscal year #bjca1 #a1gjj1jjj1jjj4  7c7 
,technology and operations support      
,there are appropriated the following   
additional amounts for the ,department  
of the ,treasury--,internal ,revenue    
,service--,operations ,support account  
to overhaul outdated technology of the  

,internal ,revenue ,service and improve 
the capacity of the ,internal ,revenue  
,service to detect fraud and            
noncompliance3 7#a7 ,for fiscal year    
#bjbf1 #ijj1jjj1jjj4  7#b7 ,for fiscal  
year #bjbg1 #d1ejj1jjj1jjj4  7#c7 ,for  
fiscal year #bjbh1 #d1ejj1jjj1jjj4  7#d7
 ,for fiscal year #bjbi1 #d1hjj1jjj1jjj4
  7#e7 ,for fiscal year #bjcj1          
#d1hjj1jjj1jjj4  7#f7 ,for fiscal year  
#bjca1 #e1ijj1jjj1jjj4  7d7 ,business   
systems modernization ,there are        
appropriated the following additional   
amounts for necessary expenses of the   
,internal ,revenue ,service's business  
systems modernization program1 but not  
including the operation and maintenance 
of legacy systems3 7#a7 ,for fiscal year
 #bjbf1 #a1jjj1jjj1jjj4  7#b7 ,for      
fiscal year #bjbg1 #ijj1jjj1jjj4  7#c7  
,for fiscal year #bjbh1 #cjj1jjj1jjj4   
7#d7 ,for fiscal year #bjbi1            
#cjj1jjj1jjj4  7#e7 ,for fiscal year    
#bjcj1 #cjj1jjj1jjj4  7#f7 ,for fiscal  
year #bjca1 #cjj1jjj1jjj4  7e7          

,availability ,each additional amount   
appropriated by this section shall      
remain available until expended4  #c4   
,reports to ,congress  7a7 ,in general  
,not later than #a year after the date  
of the enactment of this ,act and every 
#b years thereafter1 the ,commissioner  
of ,internal ,revenue shall submit to   
,congress a report containing-- 7#a7 a  
comprehensive description of-- 7,a7 a   
plan to-- 7i7 shift more of the auditing
 and enforcement assets of the ,internal
 ,revenue ,service toward high-income   
individuals and large corporations1     
7ii7 recruit and retain auditors with   
the skills essential to audit           
high-income individuals and large       
corporations1 and  7iii7 increase       
voluntary compliance among high-income  
individuals and large corporations1 and 
7,b7 the progress made in implementing  
such plan1 and  7#b7 an analysis of how 
much of the difference between tax      
liabilities owed to the ,united ,states 
under the ,internal ,revenue ,code of   

#aihf and those liabilities actually    
collected by the ,internal ,revenue     
,service are attributable to taxpayers  
at different income levels1 including   
high-income individuals and large       
corporations4  7b7 ,inspector general   
,not later than #a year after the first 
report is submitted under subsection 7a7
 and every #b years thereafter1 the     
,treasury ,inspector ,general for ,tax  
,administration shall submit to         
,congress a report evaluating the plan  
described in subsection 7a77#a7 and the 
progress made by the ,internal ,revenue 
,service in implementing such plan4