be available for low-income taxpayer clinic grants, of which not less than $25,000,000, to remain available until September 30, 2021, shall be available for a Community Volunteer Income Tax Assistance matching grants program for tax return preparation assistance, and of which not less than $209,000,000 (increased by $1,000,000) shall be available for operating expenses of the Taxpayer Advocate Service: Provided , That of the amounts made available for the Taxpayer Advocate Service, not less than $5,500,000 shall be for identity theft and refund fraud casework. enforcement For necessary expenses for tax enforcement activities of the Internal Revenue Service to determine and collect owed taxes, to provide legal and litigation support, to conduct criminal investigations, to enforce criminal statutes related to violations of internal revenue laws and other financial crimes, to purchase and hire passenger motor vehicles ( 31 U.S.C. 1343(b) ), and to provide other services as authorized by 5 U.S.C. 3109 , at such rates as may be determined by the Commissioner, $4,957,446,000, of which not to exceed $250,000,000 shall remain available until September 30, 2021, and of which not less than $60,257,000 shall be for the Interagency Crime and Drug Enforcement program: Provided , That of the funds provided under this heading, $4,860,000,000 is provided to meet the terms of section 251(b)(2) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, and section 1(f)(2) of H. Res. 293 of the 116th Congress as engrossed in the House of Representatives on April 9, 2019. In addition, not less than $200,000,000 for tax enforcement activities under this heading, including tax compliance to address the Federal tax gap: Provided further , That such amount is additional new budget authority for tax enforcement activities, including tax compliance to address the Federal tax gap, as specified for purposes of section 251(b)(2) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, and section