; and (V) other audits. (v) A description of all taxpayer compliance actions or initiatives undertaken using funding appropriated under section 10301(1)(A) of Public Law 117–169 that do not rise to the level of an audit, with each action broken out by the total number of such actions undertaken for each income group and as a percentage of taxpayers in each income group. (vi) An explanation of any unresolved or outstanding recommendations made by the Government Accountability Office and the Treasury Inspector General for Tax Administration pertaining to taxpayer-data privacy protections, Internal Revenue Service taxpayer services, and Internal Revenue Service technology modernization efforts that are addressed by the plan and a description of how they are addressed. (vii) For any recommendations identified by the Government Accountability Office and the Treasury Inspector General for Tax Administration as high risk or priority that are not addressed in the plan, an explanation of why such recommendations are not addressed in the plan. (3) Testimony of relevant officials Not later than 30 days after any spending plan described in paragraph (2) has been submitted, the Secretary of the Treasury and the Commissioner of Internal Revenue shall testify in person before any of the appropriate Congressional committees that request their testimony with respect to such spending plan. (4) Requirement to notify of excess spending The Commissioner of Internal Revenue shall immediately notify the appropriate Congressional committees if actual obligations and expenditures for any account for any period for which projections are made in a plan submitted under paragraph (2) exceed the amount of obligations and expenditures projected for such account in such plan by 5 percent or more. (c) Joint resolution of disapproval of the IRS comprehensive spending plan (1) In general For purposes of this section, the term joint resolution of disapproval of the IRS comprehensive spending plan means only a joint resolution introduced in the