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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. TERMINATION OF EMPLOYMENT FOR DIS-
CRIMINATION AGAINST ANY TAXPAYER ON 
BASIS OF POLITICAL AFFILIATION. 
(a) IN GENERAL.—Subsection (b) of section 1203 of 
the Internal Revenue Service Restructuring and Reform 
Act of 1998 (26 U.S.C. 7804 note) is amended by striking 
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‘‘and’’ at the end of paragraph (9), by striking the period 
at the end of paragraph (10) and inserting ‘‘; and’’, and 
by inserting after paragraph (10) the following: 
‘‘(11) discriminating against any taxpayer on 
the basis of political affiliation.’’. 
(b) DISCRIMINATION ON THE BASIS OF POLITICAL 
AFFILIATION DEFINED.—Section 1203 of such Act is 
amended by adding at the end the following new sub-
section: 
‘‘(e) DISCRIMINATION ON THE BASIS OF POLITICAL 
AFFILIATION.—For purposes of subsection (b), ‘discrimi-
nation on the basis of political affiliation’ is treatment or 
consideration of, or making a distinction in favor of or 
against, a person or thing based membership or belief in 
a particular political party, organization, or ideology.’’. 
(c) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply with respect to any action taken 
after the date of the enactment of this Act. 
SEC. 2. TERMINATION OF EMPLOYMENT FOR MISUSE OF 
GOVERNMENT RESOURCES. 
(a) IN
GENERAL.—Paragraph (10) of section 
1203(b) of the Internal Revenue Service Restructuring 
and Reform Act of 1998 (26 U.S.C. 7804 note), as 
amended by this Act, is amended by inserting ‘‘or out of 
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arbitrary or capricious or politically motivated reasons’’ 
before the semicolon at the end. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply with respect to any action taken 
after the date of the enactment of this Act. 
SEC. 3. AWARDING OF COSTS AND FEES TO TAXPAYERS 
WRONGFULLY DISCRIMINATED AGAINST. 
(a) IN GENERAL.—Subsection (a) of section 7430 of 
the Internal Revenue Code of 1986 is amended by insert-
ing ‘‘or wrongfully discriminated against,’’ after ‘‘title,’’. 
(b) WRONGFUL DISCRIMINATION DEFINED.—Sub-
section (c) of section 7430 of such Code is amended by 
adding at the end the following: 
‘‘(8) WRONGFUL
DISCRIMINATION.—Wrongful 
discrimination occurs if a final determination is 
made in an administrative or judicial proceeding 
that there has been a violation of a right specified 
in section 1203(b)(3) of the Internal Revenue Serv-
ice Restructuring and Reform Act of 1998 (26 
U.S.C. 7804 note).’’. 
(c) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to civil actions or proceedings 
commenced after the date of the enactment of this Act. 
Æ 
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