cise delegated authority for conducting hearings in all representation petitions where issues of fact are in dispute; (7) exercise delegated authority for the preparation of final decisions and orders based on the hearings held in representation cases; and (8) manage regional offices, including directing and supervising all employees of the regional offices. The regional offices are located in Boston, New York, Atlanta, Chicago, Dallas, Denver, Los Angeles, San Francisco, and Washington, DC. Subregional offices are located in Philadelphia and Cleveland.

Federal services impasses panel [FSIP].-An entity within the FLRA, assists Federal agencies and unions representing Federal employees in resolving impasses which arise in labor negotiations. The FSIP assists the parties through informal meetings, factfinding and, if necessary, arbitration. The professional staff aids the panel members by promptly investigating requests for assistance; bringing about informal settlements; conducting factfinding and arbitration hearings; and drafting report recommendations as well as binding decisions for the FSIP members. Further, the staff supports the Foreign Service impasses disputes panel in resolving negotiation impasses arising under the Foreign Service Act of 1980. The funding level provided by the Committee will support 245 full-time equivalent positions or 3 less than in 1993.

The Committee recommends an appropriation of $35,350,000 for the U.S. Tax Court. This amount is the same as the budget estimate and $1,700,000 above the House allowance.

The U.S. Tax Court is an independent judicial body in the legislative branch under article I of the Constitution of the United States. The court is composed of a chief judge and 18 judges. Decisions by the court are reviewable by the U.S. Courts of Appeals and, if certioraris is granted, by the Supreme Court.

In their judicial duties the judges are assisted by senior judges, who participate in the adjudication of regular cases, and by special trial judges, who hear small tax cases and certain regular cases assigned to them by the chief judge.

The court conducts trial sessions throughout the United States, including Hawaii and Alaska.

The U.S. Tax Court hears and decides cases involving Federal income, estate and gift tax deficiencies, and excise taxes relating to public charities, private foundations, qualified pension plans, real estate investment trusts, and windfall profit tax on domestic crude oil. It also renders declaratory judgments regarding the qualification or continuing qualification (including revocations of rulings on the exemptions) of retirement plans.

The Tax Court has jurisdiction to render declaratory judgments with respect to exempt organization status determinations pursuant to section 501(c)(3), Internal Revenue Code, and to enter de

claratory judgments on the tax treatment of interest on proposed issues of Government obligations. In addition, the court has jurisdiction over actions to restrain disclosure and to obtain additional disclosure with respect to public inspection of written determinations issued by the Internal Revenue Service, and actions to compel the disclosure of the identity of third-party contacts relating to written determinations made by the Internal Revenue Service.

For 1994, the court proposes a trial program of 390 weeks consisting of 250 weeks of regular trial sessions and 140 weeks of small tax case sessions. Trials are held in approximately 80 cities throughout the United States; 90 to 95 percent of the Federal tax trial work occurs in the U.S. Tax Court.

The level of funding provided by the Committee will support a permanent staffing level of 345, or the same as funded in fiscal year 1993.

STATEMENT CONCERNING GENERAL PROVISIONS

Traditionally, the Treasury, Postal Service, and General Government appropriation bill has included general provisions which govern both the activities of the agencies covered by the bill, and, in some cases, activities of agencies, programs, and general government activities that are not covered by the bill. Those general provisions that are Governmentwide in scope are contained in title VI of this bill.

The bill contains a number of general provisions that have been carried in this bill for years and which are routine in nature and scope. At the same time, the Committee has included a number of new general provisions in the bill which are explained under this section of the report. Those general provisions that deal with a single agency only are shown immediately following that particular agency or departments appropriation accounts in the bill. Those general provisions that address activities or directives affecting all of the agencies covered in this bill are contained in title V of the bill.

TITLE V-GENERAL PROVISIONS

THIS ACT

The Committee has recommended inclusion of the following title V general provisions:

Section 501 regarding establishment of offices outside of the District of Columbia;

Section 502 limiting the use of appropriated funds to the current fiscal year;

Section 503 regarding consultant services;

Section 504 that addresses a "Buy America" provision regarding the procurement of hand or measuring tools;

Section 505 regarding employment of veterans in certain jobs performed in Federal buildings;

Section 506 regarding the advertising of wine and distilled spirits;

Section 507 regarding the elimination of existing requirements for surety bonds;

Section 508 regarding enforcement of section 307 of the Tariff Act;

Section 509 prohibiting the transfer of control over the Federal Law Enforcement Training Center, and modifies language to include Tucson, AZ;

Section 510 regarding the use of funds for certain propaganda purposes;

Section 511 prohibiting use of funds appropriated in this act from being used to prevent certain Federal employees from contacting their Congressman;

Section 512 providing that funds in this act shall be available as authorized by 5 U.S.C. 4501-4506;

Section 513 regarding limitation on use of funds to contract out positions or downgrade the position classification of the Bureau of Engraving and Printing Police Force;

Section 514 permits the Office of Personnel Management to accept donations for the Federal Executive Institute, the Federal Quality Institute, and executive seminar centers;

Section 515 that addresses a "Buy America" provision regarding the procurement of stainless steel flatware;

Section 516 authorizes the Secret Service to accept donations to offset the costs of protection of former Presidents;

Section 517 requires absorption of the Federal employee cost-ofliving adjustment within the amounts provided for each agency;

Section 518 restricts the use of Postal Service funds for the transfer of mail processing activities from the Las Cruces, NM, postal facility;

Section 519 prohibits the use of funds to reduce the rank or pay of an SES employee under certain conditions;

Section 520 regarding certain employment practices regarding veterans;

Section 521 prohibits the Customs Service from collecting any land border user fees along the United States-Mexico border;

Section 523 prohibits the use of funds to separate, reduce the grade or pay of, or carry out any adverse personnel action against a Bureau of the Public Debt employee for declining to accept a directed reassignment;

Section 524 requires the Secretary of the Treasury to complete the Bureau of the Public Debt consolidation plan by a date certain. Section 531 transfers certain GSA lands to the 19 Pueblo tribes of New Mexico.

Section 532 transfers certain lands located in Holbrook, AZ. from the Department of the Air Force to the National Park Service.