II 

Calendar No. 596 

113TH CONGRESS 

2D SESSION S. 1045 

[Report No. 113–272] 

To amend title 5, United States Code, to provide that persons having seriously 

delinquent tax debts shall be ineligible for Federal employment. 

IN THE SENATE OF THE UNITED STATES 

MAY 23, 2013 

Mr. COBURN (for himself and Mr. PRYOR) introduced the following bill; which 

was read twice and referred to the Committee on Homeland Security and 

Governmental Affairs 

NOVEMBER 13, 2014 

Reported by Mr. CARPER, with an amendment 

[Strike out all after the enacting clause and insert the part printed in italic] 

A BILL 

To amend title 5, United States Code, to provide that persons having seriously delinquent tax debts shall be ineligible for Federal employment. 

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


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1 SECTION 1. INELIGIBILITY OF PERSONS HAVING SERI2 OUSLY DELINQUENT TAX DEBTS FOR FED3 ERAL EMPLOYMENT. 

4 (a) IN GENERAL.—Chapter 73 of title 5, United 

5 States Code, is amended by adding at the end the fol6 lowing: 

7 ‘‘SUBCHAPTER VIII—INELIGIBILITY OF PER8 SONS HAVING SERIOUSLY DELINQUENT 

9 TAX DEBTS FOR FEDERAL EMPLOYMENT 

10 ‘‘§ 7381. Ineligibility of persons having seriously de11 linquent tax debts for Federal employ12 ment 

13 ‘‘(a) DEFINITIONS.—For purposes of this section— 

14 ‘‘(1) the term ‘seriously delinquent tax debt’ 

15 means an outstanding debt under the Internal Rev16 enue Code of 1986 for which a notice of lien has 

17 been filed in public records pursuant to section 6323 

18 of such Code, except that such term does not in19 clude— 

20 ‘‘(A) a debt that is being paid in a timely 

21 manner pursuant to an agreement under sec22 tion 6159 or section 7122 of such Code; and 

23 ‘‘(B) a debt with respect to which a collec24 tion due process hearing under section 6330 of 

25 such Code, or relief under subsection (a), (b), 


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1 or (f) of section 6015 of such Code, is re2 quested or pending; and 

3 ‘‘(2) the term ‘Federal employee’ means— 

4 ‘‘(A) an employee, as defined by section 

5 2105; and 

6 ‘‘(B) an employee of the United States 

7 Postal Service or of the Postal Regulatory Com8 mission. 

9 ‘‘(b) INELIGIBILITY FOR FEDERAL EMPLOYMENT.— 

10 An individual who has a seriously delinquent tax debt shall 

11 be ineligible to be appointed, or to continue serving, as 

12 a Federal employee. 

13 ‘‘(c) REGULATIONS.—The Office of Personnel Man14 agement shall, for purposes of carrying out this section 

15 with respect to the executive branch, prescribe any regula16 tions which the Office considers necessary, which shall in17 clude regulations authorizing each agency to establish an 

18 appeal process for affected individuals.’’. 

19 (b) CLERICAL AMENDMENT.—The analysis for chap20 ter 73 of title 5, United States Code, is amended by add21 ing at the end the following: 

‘‘SUBCHAPTER VIII—INELIGIBILITY OF PERSONS HAVING SERIOUSLY

DELINQUENT TAX DEBTS FOR FEDERAL EMPLOYMENT

‘‘7381. Ineligibility of persons having seriously delinquent tax debts for Federal 

employment.’’. 


smartinez on DSK4TPTVN1PROD with BILLS
4 

•S 1045 RS

1 SECTION 1. INELIGIBILITY OF PERSONS HAVING SERI2 OUSLY DELINQUENT TAX DEBTS FOR FED3 ERAL EMPLOYMENT. 

4 (a) IN GENERAL.—Chapter 73 of title 5, United States 

5 Code, is amended by adding at the end the following: 

6 ‘‘SUBCHAPTER VIII—INELIGIBILITY OF PERSONS 

7 HAVING SERIOUSLY DELINQUENT TAX 

8 DEBTS FOR FEDERAL EMPLOYMENT 

9 ‘‘§ 7381. Ineligibility of persons having seriously delin10 quent tax debts for Federal employment 

11 ‘‘(a) DEFINITIONS.—In this section— 

12 ‘‘(1) the term ‘agency’ means— 

13 ‘‘(A) an Executive agency; 

14 ‘‘(B) the United States Postal Service; 

15 ‘‘(C) the Postal Regulatory Commission; 

16 and 

17 ‘‘(D) an employing authority in the legisla18 tive branch; 

19 ‘‘(2) the term ‘Code’ means the Internal Revenue 

20 Code of 1986; 

21 ‘‘(3) the term ‘Federal employee’ means an em22 ployee in or under an agency, including an indi23 vidual described in section 2104(b) or 2105(e); 

24 ‘‘(4) the term ‘seriously delinquent tax debt’ 

25 means an outstanding debt under the Code for which 

26 a notice of Federal tax lien has been filed in public 


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1 records pursuant to section 6323 of the Code, except 

2 that such term does not include— 

3 ‘‘(A) a debt that is being paid in a timely 

4 manner pursuant to an agreement under section 

5 6159 or section 7122 of the Code; 

6 ‘‘(B) a debt with respect to which a collec7 tion due process hearing under section 6330 of 

8 the Code, or relief under subsection (a), (b), or 

9 (f) of section 6015 of the Code, is requested or 

10 pending; 

11 ‘‘(C) a debt with respect to which a levy has 

12 been issued under section 6331 of the Code (or, 

13 in the case of an applicant for employment, a 

14 debt with respect to which the applicant agrees 

15 to be subject to a levy issued under that section 

16 if employed by an agency); and 

17 ‘‘(D) a debt with respect to which relief 

18 under section 6343(a)(1)(D) of the Code is grant19 ed. 

20 ‘‘(b) INELIGIBILITY FOR FEDERAL EMPLOYMENT.— 

21 ‘‘(1) IN GENERAL.—Except as provided in para22 graph (2)(C), an individual who has a seriously de23 linquent tax debt shall be ineligible to continue serv24 ing as a Federal employee or, subject to subsection (c), 

25 to be appointed as a Federal employee. 


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1 ‘‘(2) FEDERAL EMPLOYEES.— 

2 ‘‘(A) IN GENERAL.—A Federal employee 

3 who has a seriously delinquent tax debt shall 

4 have 150 days after the date of written notice by 

5 the agency employing the Federal employee to 

6 begin repaying the debt in a timely manner pur7 suant to an agreement under section 6159 or 

8 7122 of the Code. 

9 ‘‘(B) FAILURE TO BEGIN REPAYING SERI10 OUSLY DELINQUENT TAX DEBT IN A TIMELY MAN11 NER.—If a Federal employee who has a seriously 

12 delinquent tax debt does not begin repaying the 

13 debt in a timely manner pursuant to an agree14 ment under section 6159 or 7122 of the Code 

15 during the period specified in subparagraph (A), 

16 the head of the employing agency of the Federal 

17 employee shall— 

18 ‘‘(i) notify in writing the Federal em19 ployee that, not later than 60 days after the 

20 date on which the Federal employee receives 

21 the notification, the Federal employee 

22 shall— 

23 ‘‘(I) repay the total amount of the 

24 seriously delinquent tax debt of the 

25 Federal employee; or 


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1 ‘‘(II) begin repaying the debt in a 

2 timely manner pursuant to an agree3 ment under section 6159 or 7122 of the 

4 Code; and 

5 ‘‘(ii) except as provided in subpara6 graphs (C) and (D), terminate the Federal 

7 employee if the Federal employee does not 

8 comply with the requirements of a notice 

9 issued under clause (i). 

10 ‘‘(C) EXEMPTION.—A Federal employee who 

11 does not comply with the requirements of a no12 tice issued under subparagraph (B)(i) may con13 tinue serving as a Federal employee if the head 

14 of the employing agency of the Federal employee 

15 determines that the continued service of the Fed16 eral employee is in the best interests of the 

17 United States. 

18 ‘‘(D) PROCEDURE.—Chapter 75, any other 

19 applicable provision of law, and appeal, review 

20 or grievance procedures to which the employee is 

21 entitled shall apply to a termination under sub22 paragraph (B)(ii). 

23 ‘‘(c) APPLICANTS.—The head of an agency— 

24 ‘‘(1) shall take appropriate measures to ensure 

25 that each individual that submits an application for 


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1 employment with the agency certify (as part of the 

2 application) under penalty of perjury as provided in 

3 section 1746 of title 28 that the individual does not 

4 have a seriously delinquent tax debt (as of the date 

5 on which the certification is made); 

6 ‘‘(2) may not employ any individual who does 

7 not make the certification described in paragraph 

8 (1)(C); and 

9 ‘‘(3) shall establish an appeal process for indi10 viduals denied employment under paragraph (2).’’. 

11 (b) TECHNICAL AND CONFORMING AMENDMENT.—The 

12 analysis for chapter 73 of title 5, United States Code, is 

13 amended by adding at the end the following: 

‘‘SUBCHAPTER VIII—INELIGIBILITY OF PERSONS HAVING SERIOUSLY

DELINQUENT TAX DEBTS FOR FEDERAL EMPLOYMENT

‘‘7381. Ineligibility of persons having seriously delinquent tax debts for Federal 

employment.’’. 


smartinez on DSK4TPTVN1PROD with BILLS

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Calendar No. 596 

113TH CONGRESS 

2D SESSION S. 1045 

[Report No. 113–272] 

A BILL 

To amend title 5, United States Code, to provide 

debts shall be ineligible for Federal employment. that persons having seriously delinquent tax 

NOVEMBER 13, 2014 

Reported with an amendment 


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