Final answer:
the answer would be none of the above.All of the mentioned items are included in the expanded fiscal year 2023 budget for the IRS.
Step-by-step explanation:
The expanded fiscal year 2023 budget for the IRS includes several items, such as IRS enforcement, employee training, taxpayer services, and business systems modernization. The question asks which of these items is not included in the budget. Based on the information provided, the answer would be none of the above. The passage explains that government agencies, including the IRS, do not sell their products or services in a market and are not challenged by competitors. Therefore, all of the mentioned items would be included in the expanded budget for the IRS.