The "Protecting Taxpayer Resources Act" establishes a critical safeguard by prohibiting the assignment of Department of Homeland Security functions to Internal Revenue Service personnel without a prior, specific determination from the Treasury Inspector General for Tax Administration (TIGTA). Before any such function can be imposed, TIGTA must certify two key conditions. First, it must be determined that the IRS personnel have received adequate training to administer the function effectively. Second, TIGTA must ensure that imposing the function would not impede the IRS's core mission, which includes providing quality service to taxpayers and enforcing applicable tax law with integrity and fairness. This determination is only effective once it has been officially published in the Federal Register , and TIGTA retains the authority to terminate such a determination through the same publication process. This ensures transparency and accountability in assigning new duties to IRS staff.