A bill to rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service.

The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of the

Treasury Inspector General for Tax Administration,

Office of Tax Policy,

U.S. Tax Court, and

offices within the Department of the Treasury that provide oversight and support for the IRS.

Finally, the bill expresses the sense of Congress that the rescinded unobligated funds that were appropriated to the IRS by the Inflation Reduction Act of 2022 should be appropriated for the establishment and administration of an External Revenue Service.