II 

113TH CONGRESS 

2D SESSION S. 2272 

To prohibit discretionary bonuses for employees of the Internal Revenue 

Service who have engaged in misconduct or who have delinquent tax liability. 

IN THE SENATE OF THE UNITED STATES 

APRIL 30, 2014 

Mr. BURR (for himself and Mr. MANCHIN) introduced the following bill; which 

was read twice and referred to the Committee on Finance 

A BILL 

To prohibit discretionary bonuses for employees of the Internal Revenue Service who have engaged in misconduct 

or who have delinquent tax liability. 

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘No Bonuses for Tax 

5 Cheats Act’’. 

6 SEC. 2. RESTRICTION ON DISCRETIONARY BONUSES FOR 

7 EMPLOYEES OF THE INTERNAL REVENUE 

8 SERVICE. 

9 (a) IN GENERAL.—The Secretary of the Treasury (or 

10 the Secretary’s delegate) shall not provide any discreVerDate Mar 15 2010 00:15 May 01, 2014 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S2272.IS S2272

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1 tionary performance award to any employee of the Inter2 nal Revenue Service with respect to whom there is sub3 stantial evidence of misconduct or seriously delinquent tax 

4 debt. 

5 (b) COORDINATION WITH COLLECTIVE BARGAINING

6 AGREEMENTS.—For the purpose of any collective bar7 gaining agreement with the Internal Revenue Service, the 

8 Secretary of the Treasury (or the Secretary’s delegate) 

9 shall consider the denial or withholding of a discretionary 

10 performance award for any employee with respect to whom 

11 there is substantial evidence of misconduct described in 

12 subsection (c)(1) or seriously delinquent tax debt as an 

13 action necessary to protect the integrity of the Internal 

14 Revenue Service. 

15 (c) TERMS.—For purposes of this section— 

16 (1) MISCONDUCT.—The term ‘‘misconduct’’ in17 cludes— 

18 (A) any misuse of, or delinquency with re19 spect to, a travel charge card obtained through 

20 the Federal Government; 

21 (B) any violation of section 1203(b) of the 

22 Internal Revenue Service Restructuring and Re23 form Act of 1998; 

24 (C) any offense consisting of the posses25 sion or use of a controlled substance; 


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1 (D) violent threats; 

2 (E) fraudulent behavior, including fraudu3 lently claiming unemployment benefits and 

4 fraudulently entering attendance and leave on 

5 timesheets; and 

6 (F) any other behavior determined by the 

7 Secretary (or the Secretary’s delegate) under 

8 regulations. 

9 (2) SERIOUSLY DELINQUENT TAX DEBT.—The 

10 term ‘‘seriously delinquent tax debt’’ means an out11 standing debt under the Internal Revenue Code of 

12 1986 for which a notice of lien has been filed in pub13 lic records pursuant to section 6323 of such Code, 

14 except that such term does not include— 

15 (A) a debt that is being paid in a timely 

16 manner pursuant to an agreement under sec17 tion 6159 or section 7122 of such Code; and 

18 (B) a debt with respect to which a collec19 tion due process hearing under section 6330 of 

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

21 or (f) of section 6015 of such Code, is re22 quested or pending. 

23 (3) DISCRETIONARY PERFORMANCE AWARDS.— 

24 The term ‘‘discretionary performance award’’ in25 cludes— 


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1 (A) any performance award based on an 

2 employee’s performance as reflected in the most 

3 recent rating of record; 

4 (B) any special act and manager award, or 

5 any similar award based on individual or group 

6 achievements; 

7 (C) any suggestion awards based on the 

8 adoption of employee suggestions; and 

9 (D) any quality step increase or within 

10 grade pay increase based on performance rat11 ings. 

Æ 


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