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The IRS is funded almost entirely by annual discretionary appropriations. [21] For fiscal year 2021, the IRS received appropriated funding totaling $11.9 billion: $5.2 billion for enforcement, $3.9 billion for operations support, $2.6 billion for taxpayer services, and $0.2 billion for business systems modernization. Annual appropriations should remain the foundation of the IRS budget and a key part of any plan to rebuild and modernize the agency. Funding through appropriations is not only necessary but also desirable because of the oversight and accountability the annual appropriations process brings. The House and Senate Appropriations committees require detailed information from the IRS about its operations, performance, and funding needs. Each year the IRS Commissioner and the Treasury Secretary typically appear before the relevant appropriations subcommittees, explain what the IRS did with its previous budget, and present their request for the coming fiscal year. When ....