I 
114TH CONGRESS 
1ST SESSION H. R. 1563 
To amend title 5, United States Code, to provide that individuals having 
seriously delinquent tax debts shall be ineligible for Federal employment, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 24, 2015 
Mr. CHAFFETZ introduced the following bill; which was referred to the Com-
mittee on Oversight and Government Reform, and in addition to the 
Committee on House Administration, for a period to be subsequently de-
termined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To amend title 5, United States Code, to provide that indi-
viduals having seriously delinquent tax debts shall be 
ineligible for Federal employment, and for other pur-
poses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Federal Employee Tax 
Accountability Act of 2015’’. 
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SEC. 2. INELIGIBILITY OF NONCOMPLIANT TAXPAYERS FOR 
FEDERAL EMPLOYMENT. 
(a) IN GENERAL.—Chapter 73 of title 5, United 
States Code, is amended by adding at the end the fol-
lowing: 
‘‘SUBCHAPTER VIII—INELIGIBILITY OF NON-
COMPLIANT TAXPAYERS FOR FEDERAL EM-
PLOYMENT 
‘‘§ 7381. Definitions 
‘‘For purposes of this subchapter— 
‘‘(1) The term ‘seriously delinquent tax debt’ 
means a Federal tax liability that has been assessed 
by the Secretary of the Treasury under the Internal 
Revenue Code of 1986 and may be collected by the 
Secretary by levy or by a proceeding in court, except 
that such term does not include— 
‘‘(A) a debt that is being paid in a timely 
manner pursuant to an agreement under sec-
tion 6159 or section 7122 of such Code; 
‘‘(B) a debt with respect to which a collec-
tion due process hearing under section 6330 of 
such Code, or relief under subsection (a), (b), 
or (f) of section 6015 of such Code, is re-
quested or pending; 
‘‘(C) a debt with respect to which a contin-
uous levy has been issued under section 6331 of 
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such Code (or, in the case of an applicant for 
employment, a debt with respect to which the 
applicant agrees to be subject to such a levy); 
and 
‘‘(D) a debt with respect to which such a 
levy is released under section 6343(a)(1)(D) of 
such Code; 
‘‘(2) the term ‘employee’ means an employee in 
or under an agency, including an individual de-
scribed in sections 2104(b) and 2105(e); and 
‘‘(3) the term ‘agency’ means— 
‘‘(A) an Executive agency; 
‘‘(B) the United States Postal Service; 
‘‘(C) the Postal Regulatory Commission; 
and 
‘‘(D) an employing authority in the legisla-
tive branch. 
‘‘§ 7382. Ineligibility for employment 
‘‘(a) IN GENERAL.—Subject to subsection (c), any in-
dividual who has a seriously delinquent tax debt shall be 
ineligible to be appointed or to continue serving as an em-
ployee. 
‘‘(b) DISCLOSURE REQUIREMENT.—The head of each 
agency shall take appropriate measures to ensure that 
each individual applying for employment with such agency 
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shall be required to submit (as part of the application for 
employment) certification that such individual does not 
have any seriously delinquent tax debt. 
‘‘(c) REGULATIONS.—The Office of Personnel Man-
agement, in consultation with the Internal Revenue Serv-
ice, shall, for purposes of carrying out this section with 
respect to the executive branch, promulgate any regula-
tions which the Office considers necessary, except that 
such regulations shall provide for the following: 
‘‘(1) All applicable due process rights, afforded 
by chapter 75 and any other provision of law, shall 
apply with respect to a determination under this sec-
tion that an applicant is ineligible to be appointed 
or that an employee is ineligible to continue serving. 
‘‘(2) Before any such determination is given ef-
fect with respect to an individual, the individual 
shall be afforded 180 days to demonstrate that such 
individual’s debt is one described in subparagraph 
(A), (B), (C), or (D) of section 7381(a)(1). 
‘‘(3) An employee may continue to serve, in a 
situation involving financial hardship, if the contin-
ued service of such employee is in the best interests 
of the United States, as determined on a case-by- 
case basis. 
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‘‘(d) REPORTS TO CONGRESS.—The Director of the 
Office of Personnel Management shall report annually to 
Congress on the number of exemptions requested and the 
number of exemptions granted under subsection (c)(3). 
‘‘§ 7383. Review of public records 
‘‘(a) IN GENERAL.—Each agency shall provide for 
such reviews of public records as the head of such agency 
considers appropriate to determine if a notice of lien has 
been filed pursuant to section 6323 of the Internal Rev-
enue Code of 1986 with respect to an employee of or an 
applicant for employment with such agency. 
‘‘(b) ADDITIONAL REQUESTS.—If a notice of lien is 
discovered under subsection (a) with respect to an em-
ployee or applicant for employment, the agency may— 
‘‘(1) request that the employee or applicant exe-
cute and submit a form authorizing the Secretary of 
the Treasury to disclose to the head of the agency 
information limited to describing whether— 
‘‘(A) the employee or applicant has a seri-
ously delinquent tax debt; or 
‘‘(B) there is a final administrative or judi-
cial determination that such employee or appli-
cant committed any act described under section 
7385(b); and 
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‘‘(2) request that the Secretary of the Treasury 
disclose any information so authorized to be dis-
closed. 
‘‘(c) AUTHORIZATION FORM.—The Secretary of the 
Treasury shall make available to all agencies a standard 
form for the authorization described in subsection (b)(1). 
‘‘(d) NEGATIVE CONSIDERATION.—The head of an 
agency, in considering an individual’s application for em-
ployment or in making an employee appraisal or evalua-
tion, shall give negative consideration to a refusal or fail-
ure to comply with a request under subsection (b)(1). 
‘‘§ 7384. Confidentiality 
‘‘Neither the head nor any other employee of an agen-
cy may— 
‘‘(1) use any information furnished under the 
provisions of this subchapter for any purpose other 
than the administration of this subchapter; 
‘‘(2) make any publication whereby the infor-
mation furnished by or with respect to any par-
ticular individual under this subchapter can be iden-
tified; or 
‘‘(3) permit anyone who is not an employee of 
such agency to examine or otherwise have access to 
any such information. 
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‘‘§ 7385. Adverse actions for employees who under-
state taxes or fail to file 
‘‘(a) IN GENERAL.— 
‘‘(1) IN GENERAL.—Subject to subsection (c) 
and paragraph (2) of this subsection, the head of an 
agency may take any personnel action against an 
employee of such agency if there is a final adminis-
trative or judicial determination that such employee 
committed any act described under subsection (b). 
‘‘(2) PERSONNEL ACTIONS.—In paragraph (1), 
the term ‘personnel action’ includes separation but 
does not include administrative leave or any other 
type of paid leave without duty or charge to leave. 
‘‘(b) ACTS.—The acts referred to under subsection 
(a)(1) are— 
‘‘(1) willful failure to file any return of tax re-
quired under the Internal Revenue Code of 1986, 
unless such failure is due to reasonable cause and 
not to willful neglect; or 
‘‘(2) willful understatement of Federal tax li-
ability, unless such understatement is due to reason-
able cause and not to willful neglect. 
‘‘(c) PROCEDURE.—Under regulations prescribed by 
the Office of Personnel Management, an employee subject 
to a personnel action under this section shall be entitled 
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to the procedures provided under sections 7513 or 7543, 
as applicable.’’. 
(b) CLERICAL AMENDMENT.—The analysis for chap-
ter 73 of title 5, United States Code, is amended by add-
ing at the end the following: 
‘‘SUBCHAPTER VIII—INELIGIBILITY OF NONCOMPLIANT 
TAXPAYERS FOR FEDERAL EMPLOYMENT 
‘‘7381. Definitions. 
‘‘7382. Ineligibility for employment. 
‘‘7383. Review of public records. 
‘‘7384. Confidentiality. 
‘‘7385. Adverse actions for employees who fail to file or underreport taxes.’’. 
SEC. 3. EFFECTIVE DATE. 
This Act and the amendments made by this Act shall 
take effect 9 months after the date of enactment of this 
Act. 
Æ 
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