PUBLIC LAW 103-329—SEPT. 30, 1994 108 STAT. 2387 $25 for each Treasury Direct Investor Account exceeding $100,000 in par value: Provided further, That in fiscal year 1995 and thereafter, of the definitive security fees collected, not to exceed $600,000, and of the annual maintenance fees for Treasury Direct Investor Account collected, not to exceed $2,500,000, shall be retained and used in the current fiscal year for the specific purpose of offsetting costs of Bureau of the Public Debt's marketable security activities, and any fees collected in excess of said amounts shall be deposited as miscellaneous receipts in the Treasury: Provided further, That the sum appropriated herein from the General Fund for fiscal year 1995 shall be reduced by not more than $600,000 as definitive security issue fees are collected and not more than $2,500,000 as Treasury Direct Investor Account Maintenance fees are collected, so as to result in a final fiscal year 1995 appropriation from the General Fund estimated at $180,358,000. PAYMENT OF GOVERNMENT LOSSES IN SHIPMENT Beginning in fiscal year 1995 and thereafter, there are appro- 40 USC 722a. priated such sums as may be necessary to make payments for the replacement of valuables, or the value thereof, lost, destroyed, or damaged in the course of shipments effected pursuant to section 1 of the Government Losses in Shipment Act, as amended. INTERNAL REVENUE SERVICE ADMINISTRATION AND MANAGEMENT For necessary expenses of the Internal Revenue Service, not otherwise provided for; management services, and inspection; including purchase (not to exceed 125 for replacement only, for police-type use) and hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner; $225,632,000, of which not to exceed $25,000 for official reception and representation expenses. PROCESSING TAX RETURNS AND ASSISTANCE For necessary expenses of the Internal Revenue Service, not otherwise provided for; including processing tax returns; revenue accounting; providing assistance to taxpayers; hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner; $1,511,266,000, of which $3,700,000 shall be for the Tax Counseling for the Elderly Program, no amount of which shall be available for IRS administrative costs. TAX LAW ENFORCEMENT For necessary expenses of the Internal Revenue Service for determining and establishing tax liabilities; tax and enforcement litigation; technical rulings; examining employee plans and exempt organizations; investigation and enforcement activities; securing unfiled tax returns; collecting unpaid accounts; statistics of income and compliance research; the purchase (for police-type use, not to exceed 600, of which not to exceed 450 shall be for replacement only), and hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services as authorized by 5 U.S.C. 3109, at such rates as
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