Further cuts are what trigger the link

It’s not clear exactly how the funding losses could impact IRS plans, although the result may depend on whether annual appropriations cuts further squeeze the agency. Democrats have so far projected confidence that the IRS can still carry out plans to build up customer service, hire more auditors to enforce the tax code and update technology in the near term. IRS Commissioner Danny Werfel has said that even with the $80 billion cash infusion in place, the yearly government funding process could determine the agency’s course in the years to come. If its regular annual budget falls below the fiscal 2022 level plus inflation, the IRS will have to siphon funds from its $80 billion stash to maintain its typical operations, he wrote in an April memo included in the IRS’ strategic operating plan. Doggett said he believes Democrats can stave off deeper budget cuts that impact the IRS’ immediate plans to expand tax enforcement but the partisan divide on the issue will continue to linger over funding debates. “I’m satisfied that we can win the short-term battle, maybe not in the House but ultimately in conference committee, and IRS can do this [work] initially,” he said. “Over the long term, there’ll be a struggle about it.”