No Hires for the Delinquent IRS Act

Subjects: Taxation

Summary:  <p> <strong>No Hires for the Delinquent IRS Act </strong></p> <p>This bill prohibits the hiring of additional Internal Revenue Service (IRS) employees until the Department of the Treasury publicly issues a written certification that the IRS does not employ any individual who has a seriously delinquent tax debt (i.e., an outstanding tax debt for which a notice of lien has been filed in public records).</p>

<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 203 Introduced in House (IH)]

&lt;DOC&gt;






118th CONGRESS
  1st Session
                                H. R. 203

To prohibit the hiring of additional Internal Revenue Service employees 
 until the Secretary of the Treasury certifies that no employee of the 
     Internal Revenue Service has a seriously delinquent tax debt.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 9, 2023

  Mr. Rouzer introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To prohibit the hiring of additional Internal Revenue Service employees 
 until the Secretary of the Treasury certifies that no employee of the 
     Internal Revenue Service has a seriously delinquent tax debt.

    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 ``No Hires for the Delinquent IRS 
Act''.

SEC. 2. PROHIBITION ON IRS HIRING OF NEW EMPLOYEES UNTIL CERTIFICATION 
              THAT NO IRS EMPLOYEE HAS A SERIOUSLY DELINQUENT TAX DEBT.

    (a) In General.--No officer or employee of the United States may 
extend an offer of employment in the Internal Revenue Service to any 
individual until after the date on which the Secretary of the Treasury 
publicly issues a written certification that the Internal Revenue 
Service does not employ any individual who has a seriously delinquent 
tax debt.
    (b) Seriously Delinquent Tax Debt.--For purposes of this section, 
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--
            (1) a debt that is being paid in a timely manner pursuant 
        to an agreement under section 6159 or section 7122 of such 
        Code;
            (2) 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;
            (3) a debt with respect to which a levy has been issued 
        under section 6331 of such Code (or a debt with respect to 
        which the applicant for employment agrees to be subject to a 
        levy issued under such section); and
            (4) a debt with respect to which relief under section 
        6343(a)(1)(D) of such Code is granted.
                                 &lt;all&gt;
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