119-s1427

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1427 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 1427

To provide that persons having seriously delinquent tax debts shall be 
 ineligible for employment by the Internal Revenue Service.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 April 10, 2025

 Ms. Ernst (for herself, Mrs. Blackburn, and Mr. Scott of Florida) 
introduced the following bill; which was read twice and referred to the 
 Committee on Finance

_______________________________________________________________________

 A BILL

To provide that persons having seriously delinquent tax debts shall be 
 ineligible for employment by the Internal Revenue Service.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Audit the IRS Act''.

SEC. 2. INELIGIBILITY OF PERSONS HAVING SERIOUSLY DELINQUENT TAX DEBTS 
 FOR EMPLOYMENT BY INTERNAL REVENUE SERVICE.

    (a) 

=== Definitions. ===
-For purposes of this section--

    (1) the term ``seriously delinquent tax debt'' means an 
 outstanding debt under the Internal Revenue Code of 1986 for 
 which a notice of lien has been filed in public records 
 pursuant to 

section 6323 of such Code, except that such term 
 does not include--
        (A) a debt that is being paid in a timely manner 
 pursuant to an agreement under 

section 6159 or 

section 7122 of such Code; and
        (B) a debt with respect to which a collection due 
 process hearing under 

section 6330 of such Code, or 
 relief under subsection

    (a) ,

    (b) , or

    (f) of 

section 6015 of such Code, is requested or pending; and

    (2) the term ``applicable employee'' means an officer, 
 employee, or contract employee of the Internal Revenue Service.

    (b) Ineligibility for Employment by IRS.--An individual who has a 
seriously delinquent tax debt shall be ineligible to be appointed, or 
to continue serving, as an applicable employee.
            (c) Verification.--

    (1) In general.--Not later than 6 months after the date of 
 enactment of this Act, and annually thereafter, the 
 Commissioner of Internal Revenue shall verify that each 
 applicable employee is not in violation of the requirement 
 described in subsection

    (b) .

    (2) Applicants.--In the case of any individual who is 
 applying for a position with the Internal Revenue Service as an 
 applicable employee, the Commissioner of Internal Revenue shall 
 verify that such individual is not in violation of the 
 requirement described in subsection

    (b) prior to such 
 individual being appointed as an applicable employee.
            (d) Regulations.--The Office of Personnel Management shall, for 
purposes of carrying out this section with respect to the Internal 
Revenue Service, prescribe any regulations which the Office considers 
necessary.
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