H.R. 2915 — Why Does the IRS Need Guns Act

This section defines, for purposes of the Act, (1) ammunition as given under 18 U.S.C. 921(a)(17); (2) Commissioner as the Commissioner of Internal Revenue; and (3) firearm as given under 18 U.S.C. 921(a)(3).

This section prohibits the Commissioner from obligating or expending any appropriated funds to purchase, receive, or store any firearm or ammunition for any fiscal year, effective 120 days after enactment.

This section directs the Commissioner of Internal Revenue to transfer to the Administrator of General Services all firearms and ammunition owned or controlled by the Internal Revenue Service not later than 120 days after enactment.

This section directs the Administrator of General Services, not later than 30 days after the transfer described in section 4 is completed, to (1) initiate the sale or auction of specified firearms to licensed firearms dealers and (2) initiate the auction of specified ammunition to members of the general public. It further requires that any proceeds from such sales or auctions be deposited in the general fund of the Treasury for the sole purpose of deficit reduction.

This section transfers to the Attorney General (under DOJ supervision) the administration and enforcement of (1) criminal provisions of the internal revenue laws, (2) other criminal provisions relating to internal revenue previously enforced by the Secretary of the Treasury, and (3) other laws for which the Secretary delegated investigatory authority to the IRS. It further transfers to DOJ the authorities, functions, personnel, and assets of the IRS Criminal Investigation Division—which investigates criminal violations of the tax code and related financial crimes such as money laundering—to be maintained as a distinct entity within DOJ's Criminal Division, effective 90 days after enactment.