This bill proposes to rescind all unobligated balances from amounts previously appropriated for Internal Revenue Service enhancements. These specific funds were made available under section 10301 of Public Law 117-169, commonly known as the Inflation Reduction Act of 2022. Furthermore, the bill includes a Sense of Congress stating that an amount equal to the rescinded funds should be appropriated. This new appropriation would be dedicated to the establishment and administration of an entirely new entity, an External Revenue Service .