Section 1. Short title
This Act may be cited as the Why Does the IRS Need Guns Act.
Section 2. Definitions
For purposes of this Act:
(1) Ammunition
The term ammunition has the same meaning given such term under section 921(a)(17) of title 18, United States Code.
(2) Commissioner
The term Commissioner means the Commissioner of Internal Revenue.
(3) Firearm
The term firearm has the same meaning given such term under section 921(a)(3) of title 18, United States Code.
(a) In general
Notwithstanding any other provision of law, none of the funds authorized to be appropriated or otherwise made available for any fiscal year may be obligated or expended by the Commissioner to purchase, receive, or store any firearm or ammunition.
(b) Effective date
This section shall take effect on the date which is 120 days after the date of enactment of this Act.
Section 4. Transfer of firearms and ammunition
Not later than the date which is 120 days after the date of enactment of this Act, the Commissioner shall transfer to the Administrator of General Services—
(1) any firearms owned by, or under the control of, the Internal Revenue Service; and
(2) any ammunition owned by, or under the control of, the Internal Revenue Service.
(a) In general
Not later than the date which is 30 days after the date on which the transfer described in section 4 has been completed, the Administrator of General Services shall—
(1) initiate the sale or auction of any firearms described in paragraph (1) of such section to licensed dealers (as defined in section 921(a)(11) of title 18, United States Code); and
(2) initiate the auction of any ammunition described in paragraph (2) of section 4 to members of the general public.
(b) Proceeds
Any proceeds from the sale or auction of property described in subsection (a) shall be deposited in the general fund of the Treasury for the sole purpose of deficit reduction.
(a) In general
With respect to the administration and enforcement of—
(1) any of the criminal provisions of the internal revenue laws,
(2) any other criminal provisions of law relating to internal revenue for the enforcement of which the Secretary of the Treasury, as of the date of enactment of this Act, was responsible, or
(3) any other law for which the Secretary of the Treasury, as of the date of enactment of this Act, delegated investigatory authority to the Internal Revenue Service,
(a) In general
such administration and enforcement shall be performed by or under the supervision of the Attorney General.
(b) Performance of transferred functions
The Attorney General may make such provisions as the Attorney General determines appropriate to authorize the performance by any officer, employee, or agency of the Department of Justice of any function transferred to the Attorney General under this section.
(d) Effective date
This section shall take effect on the date which is 90 days after the date of enactment of this Act.