Proposed Bill Would Disarm IRS, Transfer Criminal Division to Justice Department Within Months

This proposal, titled the "Why Does the IRS Need Guns Act," mandates significant changes for the Internal Revenue Service's law enforcement functions. If enacted, it would prohibit the IRS Commissioner from using any funds to acquire firearms or ammunition, starting 120 days after the bill becomes law. The bill relies on standard federal definitions for what constitutes a "firearm" (per 18 U.S.C. 921(a)(3)) and "ammunition" (per 18 U.S.C. 921(a)(17)). Its core purpose is to remove firearms and related enforcement authority directly from the IRS.

Clearing Out the Lockers

The bill sets a tight deadline for disarmament. Within 120 days of enactment, the IRS would be required under Section 4 to transfer all firearms and ammunition it currently owns or controls to the General Services Administration (GSA). Following this transfer, Section 5 directs the GSA Administrator to promptly begin selling the firearms to federally licensed dealers and the ammunition to the general public, within 30 days of receiving the items. All proceeds from these sales are earmarked specifically for reducing the national deficit, deposited directly into the Treasury's general fund.

Shifting the Enforcement Badge

Perhaps the most significant structural change comes from Section 6, which takes effect 90 days after enactment. This section transfers the authority to administer and enforce criminal tax laws entirely from the IRS to the U.S. Attorney General at the Department of Justice (DOJ). This isn't just a shift in oversight; the bill mandates the transfer of the entire IRS Criminal Investigation Division (CI) – including its personnel, assets, and functions – to the DOJ. The CI division is required to be maintained as a distinct entity within the DOJ's Criminal Division. Essentially, the agents and resources currently dedicated to investigating tax crimes within the IRS would move wholesale to the Justice Department.

The Practical Ripple Effects

This legislation fundamentally alters how federal criminal tax investigations are handled. Removing firearms and ammunition (Sec 3, 4) directly impacts the tools available to IRS CI agents, who often investigate complex financial crimes that can intersect with other criminal activities where perpetrators may be armed. The transfer of the entire CI division to the DOJ (Sec 6) represents a major operational shift. While keeping CI as a distinct unit within DOJ is mandated, integrating a specialized agency involves significant logistical hurdles – merging systems, personnel policies, and investigative protocols. This transition period could potentially disrupt ongoing investigations or slow the initiation of new ones. Furthermore, concentrating federal tax crime enforcement solely within the DOJ centralizes authority that was previously shared with the Treasury Department (via the IRS), changing the long-standing structure for tackling financial crimes.