PolicyBrief
S. 1436
119th CongressApr 10th 2025
Why Does the IRS Need Guns Act
IN COMMITTEE

The "Why Does the IRS Need Guns Act" prohibits the IRS from using funds to buy firearms and ammunition, mandates the transfer and sale of existing IRS firearms and ammunition, and shifts criminal investigation authority related to internal revenue laws to the Attorney General.

Joni Ernst
R

Joni Ernst

Senator

IA

LEGISLATION

Bill Proposes Disarming IRS, Transfers Tax Crime Investigations to Justice Department Within 120 Days

This bill, officially titled the "Why Does the IRS Need Guns Act," sets out to fundamentally change how the Internal Revenue Service operates, specifically by removing its ability to possess firearms and ammunition and shifting its criminal investigation duties elsewhere.

Within 120 days of the bill becoming law, the IRS Commissioner would be barred from using any funds to acquire firearms or ammunition (Sec. 3). The terms "firearm" and "ammunition" are defined by referencing existing federal law (18 U.S.C. 921(a)). Furthermore, any firearms or ammunition currently held by the IRS must be handed over to the General Services Administration (GSA) within that same 120-day window (Sec. 4).

Clearing Out the Arsenal

Once the GSA receives the IRS's firearms and ammo, the bill mandates a quick turnaround. Within 30 days of the transfer, the GSA must start selling the firearms to federally licensed dealers and auctioning the ammunition to the general public (Sec. 5). Any money raised from these sales goes directly into the Treasury's general fund, earmarked for deficit reduction.

Shifting the Tax Crime Beat

A potentially more significant change happens even sooner. Just 90 days after enactment, the responsibility for enforcing criminal tax laws would be transferred entirely from the IRS to the U.S. Attorney General at the Department of Justice (DOJ) (Sec. 6). This isn't just a paper shuffle; the bill explicitly moves the entire IRS Criminal Investigation Division (CID)—including its personnel, assets, and authorities—over to the DOJ. The CID would then operate as a distinct unit within the DOJ's Criminal Division.

What This Shake-Up Means

This legislation represents a major overhaul. Removing firearms from the IRS addresses the question posed by the bill's title, but doing so alongside the transfer of the entire Criminal Investigation Division raises practical questions. IRS special agents in the CID are federal law enforcement officers who investigate complex financial crimes, including money laundering, cybercrime, and terrorist financing – investigations that can involve dangerous individuals. This bill effectively strips these agents of their law enforcement tools (firearms) shortly before transferring the entire division to the DOJ.

The transfer itself could create significant operational hurdles. Moving an entire investigative division involves integrating personnel, case files, and procedures into a new agency structure. While the goal might be to consolidate criminal enforcement under the DOJ, there's a real risk of disrupting ongoing investigations and potentially losing specialized expertise honed within the IRS environment during the transition. This shift concentrates federal power for investigating financial crimes solely within the DOJ, changing a long-standing structure where the IRS played a primary role in policing the tax system it administers.