Rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS) for enforcement…

There are hereby rescinded all unobligated balances from amounts appropriated or otherwise made available under section 10301 of Public Law 117–169 (commonly known as the Inflation Reduction Act of 2022).

It is the sense of Congress that amounts equal to the amounts rescinded under subsection (a) should be appropriated for the establishment and administration of an External Revenue Service.