(3) administering authorized information-sharing initiatives with State or local law enforcement authorities and reviewing the performance of such initiatives, (4) ensuring any information provided through authorized information-sharing initiatives with State or local law enforcement authorities is used only for the prosecution of identity theft-related crimes and not re-disclosed to third parties, and (5) any other duties as delegated by the Commissioner of Internal Revenue. B Administrative Authority To Prevent Identity Theft and Tax Refund Fraud 111. Authority to transfer Internal Revenue Service appropriations to combat tax fraud (a) In general For any fiscal year, in addition to any other authority to transfer amounts appropriated to an Internal Revenue Service account, the Commissioner of Internal Revenue (referred to in this section as the Commissioner ) may transfer not more than $10,000,000 to any account of the Internal Revenue Service from amounts appropriated to other Internal Revenue Service accounts. Any amounts so transferred shall be used solely for the purposes of preventing, detecting, and resolving potential cases of tax fraud, which may include educating taxpayers about common tax fraud scams and how to protect themselves from such scams. (b) Limitation The Commissioner shall not transfer any amounts described in subsection (a) unless the Commissioner has determined that taxpayer services provided by the Internal Revenue Service to the public (including telephone operations, forms and publications, and similar types of taxpayer assistance) will not be impaired by such transfer. 112. Streamlined critical pay authority for information technology positions (a) Authority Section 9503(a) of title 5, United States Code, is amended— (1) in the matter preceding paragraph (1), by striking the Secretary of the Treasury and all that follows through establish and inserting the Secretary of the Treasury may, during the period beginning on the date of the enactment of the Identity Theft and Tax Fraud