(a)
In general— The Inspector General for Tax Administration shall audit the Internal Revenue Service for the period beginning January 1, 2010, and ending on the date of the enactment of this Act. The audit shall be conducted in accordance with section 5(a) of the Inspector General Act of 1978 and shall include, but need not be limited to, a report on the items specified by paragraphs (1) through (13) (other than paragraph (10)) of such section.
(b)
Prohibition on expending funds for Patient Protection and Affordable Care Act until audit is submitted to Congress— No amount made available for any program, project, or activity to carry out the Patient Protection and Affordable Care Act or any amendment made by such Act may be obligated or expended after the date of the enactment of this Act until a report of the audit required by subsection (a) is submitted to the Congress.