; by (B) the total dialed number attempts (not including any dialed number attempts after hours). 3. Prohibition on use of additional Internal Revenue Service funds for taxpayer audits Section 10301(a)(1)(A)(ii) of Public Law 117–169 is amended by inserting before the period at the end the following: : Provided further , That the Internal Revenue Service shall not audit taxpayers with taxable incomes below $400,000 at a greater rate than such taxpayers were audited for the most recent taxable year beginning before the date of the enactment of this Act . 4. Temporary prohibition on Internal Revenue Service hiring (a) In general Notwithstanding any other provisions of law, the Internal Revenue Service may not hire any person (other than for activities related to return processing and call center operations) during the period beginning on the date of the enactment of this Act and ending on the first date after such date on which the Internal Revenue Service meets the requirements of subsection (b). (b) Requirements The requirements specified in this subsection are the following: (1) With respect to the completion of processing original and amended tax returns, the completion of processing suspended tax returns, and the resolution of accounts management cases, the Internal Revenue Service has an aggregate inventory not in excess of 5,000,000 items as of the close of any calendar quarter. (2) With respect to tax returns eligible for a refund, refunds are issued to taxpayers on average within six weeks or less of the receipt of the return. 5. Reports (a) In general Not later than 7 days after the last day of each calendar quarter beginning during the applicable period, the Commissioner of Internal Revenue, in consultation with the Treasury Inspector General for Tax Administration, shall submit to the appropriate Congressional committees report on— (1) the level of access for accounts management phone lines for each month during such calendar quarter