Protecting Taxpayer Resources Act

This bill provides that Department of Homeland Security functions (e.g., immigration enforcement) may not be assigned to Internal Revenue Service (IRS) personnel (e.g., IRS criminal investigators) unless the Treasury Inspector General for Tax Administration determines (1) such IRS personnel are trained to administer such functions, and (2) the imposition of such functions on IRS personnel will not impede the IRS from enforcing federal tax law and providing quality services to taxpayers.