S. 1427

119 S1427 IS: Audit the IRS Act
 U.S. Senate
 2025-04-10
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II  119th CONGRESS  1st Session  S. 1427  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.
1.
Short title
This Act may be cited as the   Audit the IRS Act  .
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.