1. Short title This Act may be cited as the Why Does the IRS Need Guns Act . 2. Definitions For purposes of this Act: (1) Ammunition The term ammunition has the same meaning given such term under section 921(a)(17) of title 18, United States Code. (2) Commissioner The term Commissioner means the Commissioner of Internal Revenue. (3) Firearm The term firearm has the same meaning given such term under section 921(a)(3) of title 18, United States Code. 3. Prohibition on use of funds (a) In general Notwithstanding any other provision of law, none of the funds authorized to be appropriated or otherwise made available for any fiscal year may be obligated or expended by the Commissioner to purchase, receive, or store any firearm or ammunition. (b) Effective date This section shall take effect on the date which is 120 days after the date of enactment of this Act. 4. Transfer of firearms and ammunition Not later than the date which is 120 days after the date of enactment of this Act, the Commissioner shall transfer to the Administrator of General Services— (1) any firearms owned by, or under the control of, the Internal Revenue Service; and (2) any ammunition owned by, or under the control of, the Internal Revenue Service. 5. Sale of firearms (a) In general Not later than the date which is 30 days after the date on which the transfer described in section 4 has been completed, the Administrator of General Services shall— (1) initiate the sale or auction of any firearms described in paragraph (1) of such section to licensed dealers (as defined in section 921(a)(11) of title 18, United States Code)