Since Amtraks inception the Fed. government has provided the railroad with over $23 billion in capital & operating assistance, including about $2 bill. in FY 1998 & 1999 from the Taxpayer Relief Act (TRA) to make capital improvements & maintain Amtraks equip., as well as to make pay. on debt. This report discusses: how much Amtrak has spent in TRA funds & what types of activities it has funded; whether Amtrak has used TRA funds in accordance with the act; what the roles of the Amtrak Reform Council & the IRS have been in monitoring Amtraks use of TRA funds; & whether Amtrak fully reports its use of TRA funds. Charts & tables.