H.R.2421 - Protecting Taxpayer Resources Act (119th Congress)
Summary
H.R.2421, the "Protecting Taxpayer Resources Act," aims to prevent the Department of Homeland Security (DHS) from assigning functions to Internal Revenue Service (IRS) personnel without proper training and a determination by the Treasury Inspector General for Tax Administration (TIGTA). The bill mandates that TIGTA must assess whether IRS personnel are adequately trained for the DHS function and whether the new function would impede the IRS's ability to provide quality service to taxpayers and enforce tax laws fairly. The determination must be published in the Federal Register.
Expected Effects
The bill will likely increase oversight of any potential overlap between the IRS and DHS functions. It will add a layer of scrutiny to ensure that IRS personnel are not overburdened or misdirected from their primary tax-related duties. This could lead to delays in implementing certain DHS initiatives that rely on IRS personnel, but it also aims to safeguard taxpayer services and fair tax enforcement.
Potential Benefits
- Ensures IRS personnel are adequately trained before taking on DHS functions.
- Protects the IRS's ability to provide quality service to taxpayers.
- Maintains the integrity and fairness of tax law enforcement.
- Provides transparency through Federal Register publication.
- Potentially prevents misuse of taxpayer resources by ensuring proper allocation of personnel and training.
Potential Disadvantages
- Could create bureaucratic hurdles and delays in implementing necessary DHS functions.
- May increase administrative costs due to the required TIGTA determination and training.
- Potential for disagreement or conflict between DHS and TIGTA regarding the suitability of IRS personnel for specific tasks.
- The act might be perceived as limiting the flexibility of government agencies to respond to emerging threats or needs.
- Possible redundancy if existing oversight mechanisms already address these concerns.
Constitutional Alignment
The bill aligns with the principle of congressional oversight of executive branch agencies, as outlined in Article I, Section 8, which grants Congress the power to make laws necessary and proper for carrying out its enumerated powers. By requiring a determination from the Treasury Inspector General, the bill seeks to ensure accountability and prevent potential overreach or misuse of government resources. The bill does not appear to infringe upon any specific constitutional rights or freedoms.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).