The main purpose of the Protecting Taxpayer Resources Act is to ensure that personnel from the Internal Revenue Service (IRS) are not assigned functions related to the Department of Homeland Security (DHS) without proper oversight. The law aims to protect the IRS's ability to serve taxpayers effectively and maintain the integrity of tax enforcement. Key provisions of the Act require that before any DHS functions can be assigned to IRS personnel, the Treasury Inspector General for Tax Administration must first determine two things.