The main purpose of this legislation is to prevent the Internal Revenue Service (IRS) from acquiring or using firearms and ammunition. It aims to clarify the role of the IRS and ensure that its operations do not involve armed personnel. Key provisions of the legislation include a complete ban on the IRS using any federal funds to purchase or store firearms and ammunition. The IRS is required to transfer any existing firearms and ammunition to the General Services Administration within 120 days of the law being enacted.