Why Does the IRS Need Guns Act This bill prohibits the Internal Revenue Service (IRS) from using appropriated funds to purchase, receive, or store any firearm or ammunition. It also requires the IRS to transfer to the General Services Administration (GSA) any firearms or ammunition owned or under the control of the IRS. Within 30 days of such transfer, the GSA must initiate the sale or auction of any firearms to licensed dealers and the auction of any ammunition to the general public. The bill grants the Department of Justice authority over the administration and enforcement of criminal investigations with respect to the sale or transfer of firearms and ammunition.