I 

113TH CONGRESS 

1ST SESSION H. R. 2025 

To amend the Internal Revenue Code of 1986 to require the termination 

of employment of IRS employees for discrimination against any taxpayer 

on basis of political affiliation, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 16, 2013 

Mr. GOSAR introduced the following bill; which was referred to the Committee 

on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to require 

the termination of employment of IRS employees for 

discrimination against any taxpayer on basis of political 

affiliation, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. TERMINATION OF EMPLOYMENT FOR DIS4 CRIMINATION AGAINST ANY TAXPAYER ON 

5 BASIS OF POLITICAL AFFILIATION. 

6 (a) IN GENERAL.—Subsection (b) of section 1203 of 

7 the Internal Revenue Service Restructuring and Reform 

8 Act of 1998 (26 U.S.C. 7804 note) is amended by striking 


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1 ‘‘and’’ at the end of paragraph (9), by striking the period 

2 at the end of paragraph (10) and inserting ‘‘; and’’, and 

3 by inserting after paragraph (10) the following: 

4 ‘‘(11) discriminating against any taxpayer on 

5 the basis of political affiliation.’’. 

6 (b) DISCRIMINATION ON THE BASIS OF POLITICAL

7 AFFILIATION DEFINED.—Section 1203 of such Act is 

8 amended by adding at the end the following new sub9 section: 

10 ‘‘(e) DISCRIMINATION ON THE BASIS OF POLITICAL

11 AFFILIATION.—For purposes of subsection (b), ‘discrimi12 nation on the basis of political affiliation’ is treatment or 

13 consideration of, or making a distinction in favor of or 

14 against, a person or thing based membership or belief in 

15 a particular political party, organization, or ideology.’’. 

16 (c) EFFECTIVE DATE.—The amendment made by 

17 subsection (a) shall apply with respect to any action taken 

18 after the date of the enactment of this Act. 

19 SEC. 2. TERMINATION OF EMPLOYMENT FOR MISUSE OF 

20 GOVERNMENT RESOURCES. 

21 (a) IN GENERAL.—Paragraph (10) of section 

22 1203(b) of the Internal Revenue Service Restructuring 

23 and Reform Act of 1998 (26 U.S.C. 7804 note), as 

24 amended by this Act, is amended by inserting ‘‘or out of 


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1 arbitrary or capricious or politically motivated reasons’’ 

2 before the semicolon at the end. 

3 (b) EFFECTIVE DATE.—The amendment made by 

4 subsection (a) shall apply with respect to any action taken 

5 after the date of the enactment of this Act. 

6 SEC. 3. AWARDING OF COSTS AND FEES TO TAXPAYERS 

7 WRONGFULLY DISCRIMINATED AGAINST. 

8 (a) IN GENERAL.—Subsection (a) of section 7430 of 

9 the Internal Revenue Code of 1986 is amended by insert10 ing ‘‘or wrongfully discriminated against,’’ after ‘‘title,’’. 

11 (b) WRONGFUL DISCRIMINATION DEFINED.—Sub12 section (c) of section 7430 of such Code is amended by 

13 adding at the end the following: 

14 ‘‘(8) WRONGFUL DISCRIMINATION.—Wrongful 

15 discrimination occurs if a final determination is 

16 made in an administrative or judicial proceeding 

17 that there has been a violation of a right specified 

18 in section 1203(b)(3) of the Internal Revenue Serv19 ice Restructuring and Reform Act of 1998 (26 

20 U.S.C. 7804 note).’’. 

21 (c) EFFECTIVE DATE.—The amendment made by 

22 subsection (a) shall apply to civil actions or proceedings 

23 commenced after the date of the enactment of this Act. 

Æ 


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