function or activity type of each new hire, and the specific Division or Office to which each new hire is tasked. (D) The number of new employees that have passed a security clearance compared to the number of new employees hired to a position requiring a security clearance, along with an indication of whether any new employee that has not passed a security clearance or suitability determination has access to taxpayer return information (as defined by section 6103(b)(2) of the Internal Revenue Code of 1986). (E) A detailed description of any violation of the fair tax collection practices described in section 6304 of the Internal Revenue Code of 1986 by any employees, contractors, or other staff described in subparagraph (C) (including violations tracked in Automated Labor and Employee Relations Tracking System (ALERTS) of the Human Capital Office of the Internal Revenue Service). (F) The status of recommendations provided by the Government Accountability Office and the Treasury Inspector General for Tax Administration which have been identified as being addressed by a spending plan under section 2(b)(1), including whether the implementation of such recommendations has been completed, is in progress, or is open (including the expected date of completion for any recommendations identified as in progress or open). (3) Reduction in appropriation In the case of any failure to submit a report required under paragraph (1) by the required date, the amounts made available under section 10301(1)(A)(ii) of Public Law 117–169 shall be reduced by $1,000,000 for each day after such required date that report has not been submitted. (b) Department of the Treasury (1) In general Not later than 14 days after the last day of each calendar quarter beginning during the applicable period, the Secretary of the Treasury shall submit to the appropriate Congressional committees a report containing the following information: (A) A plain-language description of the actions taken by the Secretary of the Treasury utilizing any funds