S. 1436 — Why Does the IRS Need Guns Act

This section defines, for purposes of the Act, the following terms: (1) ammunition, as given under 18 U.S.C. §921(a)(17); (2) Commissioner, meaning 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 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 all firearms and ammunition owned or controlled by the Internal Revenue Service to the Administrator of General Services 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, 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 requires proceeds from such sales and auctions to be deposited in the general fund of the Treasury for deficit reduction.

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