S.1436 - Why Does the IRS Need Guns Act (119th Congress)
Summary
S.1436, the "Why Does the IRS Need Guns Act," aims to prohibit the Internal Revenue Service (IRS) from providing firearms and ammunition to its employees. The bill mandates the transfer of existing IRS-owned firearms and ammunition to the Administrator of General Services for sale or auction. Proceeds from these sales would be deposited into the Treasury's general fund for deficit reduction.
Additionally, the bill transfers the administration and enforcement of criminal provisions of internal revenue laws, along with related authorities, functions, personnel, and assets of the IRS Criminal Investigation Division, to the Department of Justice.
This division would be maintained as a distinct entity within the Criminal Division of the Department of Justice.
Expected Effects
If enacted, the IRS would no longer be able to arm its employees or purchase firearms and ammunition. The responsibility for criminal investigations related to internal revenue laws would shift from the IRS to the Department of Justice.
This could lead to changes in how these laws are enforced and investigated. The transfer of assets and personnel could also impact the efficiency and effectiveness of these operations.
Potential Benefits
- Reduced Government Spending: Eliminating the IRS's firearm and ammunition budget could lead to cost savings.
- Focus on Core Functions: The IRS can focus on its primary role of tax collection and enforcement of civil tax laws.
- Deficit Reduction: Proceeds from the sale of firearms and ammunition would contribute to reducing the national deficit.
- Centralized Law Enforcement: Consolidating criminal investigations under the Department of Justice may improve coordination and efficiency.
- Increased Transparency: The transfer of firearms and ammunition to the General Services Administration ensures accountability.
Most Benefited Areas:
Potential Disadvantages
- Potential Impact on IRS Agent Safety: Some argue that armed IRS agents are necessary for their safety in certain situations.
- Disruption of Investigations: Transferring responsibilities to the Department of Justice could temporarily disrupt ongoing investigations.
- Loss of Expertise: The IRS Criminal Investigation Division possesses specialized knowledge of tax-related crimes, which could be diluted within the Department of Justice.
- Uncertainty in Enforcement: The shift in enforcement responsibilities may lead to inconsistencies or gaps in the enforcement of internal revenue laws.
- Potential for Increased Costs: The Department of Justice may require additional resources to effectively handle the transferred responsibilities.
Constitutional Alignment
The bill's alignment with the Constitution is primarily related to the powers of Congress to legislate and oversee government operations (Article I, Section 8). The transfer of functions from one agency to another falls within the purview of congressional authority.
The Second Amendment could be invoked by those who believe the IRS shouldn't be restricted from bearing arms. However, the bill doesn't infringe on the rights of individual citizens to bear arms, but rather restricts the agency's ability to do so.
There is no direct conflict with the Constitution, but the debate surrounding the bill may touch upon constitutional interpretations related to government powers and individual rights.
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).