; unless such program or process takes into account the conduct and Federal tax compliance of such employee or former employee. 110. None of the funds made available by this Act may be used in contravention of section 6103 of the Internal Revenue Code of 1986 (relating to confidentiality and disclosure of returns and return information). 111. There is hereby established in the Treasury of the United States a fund to be known as the “Internal Revenue Service Nonrecurring Expenses Fund”: Provided , That unobligated balances of expired discretionary funds appropriated in this or any succeeding fiscal year from the General Fund of the Treasury to the Internal Revenue Service by this or any other Act may be transferred (not later than the end of the fifth fiscal year after the last fiscal year for which such funds are available for the purposes for which appropriated) into the Internal Revenue Service Nonrecurring Expenses Fund: Provided further , That amounts deposited in the Fund pursuant to this section shall remain available for obligation for three fiscal years after the fiscal year of such transfer, and in addition to such other funds as may be available for such purposes, for facilities and information technology expenses: Provided further , That transfer authority under this section shall be in addition to any other transfer authority provided in this Act: Provided further , That amounts in the Fund may be obligated only after the Committees on Appropriations of the House of Representatives and the Senate are notified at least 15 days in advance of the planned use of funds: Provided further , That the Internal Revenue Service shall include in the annual operating plan required under section 608 of this Act a report on the unobligated balances of the Internal Revenue Service Nonrecurring Expenses Fund and a plan for the use of such funds. Administrative provisions—Department of the Treasury (including transfers of funds) 112. Appropriations to the Department of the Treasury in this Act shall be available for