II 
Calendar No. 434 
114TH CONGRESS 
2D SESSION 
H. R. 1206 
IN THE SENATE OF THE UNITED STATES 
APRIL 21, 2016 
Received; read the first time 
APRIL 25, 2016 
Read the second time and placed on the calendar 
AN ACT 
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 Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘No Hires for the Delin-
quent IRS Act’’. 
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SEC. 2. PROHIBITION ON IRS HIRING OF NEW EMPLOYEES 
UNTIL CERTIFICATION THAT NO IRS EM-
PLOYEE 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 
Secretary of the Treasury has submitted to Congress ei-
ther the certification described in subsection (b) or the re-
port described in subsection (c). 
(b) CERTIFICATION.— 
(1) IN GENERAL.—The certification referred to 
in subsection (a) is a written certification by the 
Secretary that the Internal Revenue Service does not 
employ any individual who has a seriously delinquent 
tax debt. 
(2) SERIOUSLY DELINQUENT TAX DEBT.—For 
purposes of this section, the term ‘‘seriously delin-
quent tax debt’’ means an outstanding debt under 
the Internal Revenue Code of 1986 for which a no-
tice of lien has been filed in public records pursuant 
to section 6323 of such Code, 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; 
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(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 levy has 
been made under section 6331 of such Code (or 
a debt with respect to which the individual 
agrees to be subject to a levy made under such 
section); and 
(D) a debt with respect to which relief 
under section 6343(a)(1)(D) of such Code is 
granted. 
(c) REPORT.—The report referred to in subsection 
(a) is a report that— 
(1) states that the certification described in 
subsection (b) cannot be made; 
(2) provides an explanation of why such certifi-
cation is not possible; 
(3) outlines the remedial actions that would be 
required for the Secretary to be in a position to so 
certify; and 
(4) provides an indication of the time that 
would be required for those actions to be completed. 
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(d) EFFECTIVE DATE.—This section shall apply to 
offers of employment extended after December 31, 2016. 
SEC. 3. NO ADDITIONAL FUNDS AUTHORIZED. 
No additional funds are authorized to carry out the 
requirements of this Act. Such requirements shall be car-
ried out using amounts otherwise authorized. 
Passed the House of Representatives April 20, 2016. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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Calendar No. 434 
114TH CONGRESS 
2D SESSION 
H. R. 1206 
AN ACT 
To prohibit the hiring of additional Internal Rev-
enue Service employees until the Secretary of the 
Treasury certifies that no employee of the Inter-
nal Revenue Service has a seriously delinquent 
tax debt. 
APRIL 25, 2016 
Read the second time and placed on the calendar 
VerDate Sep 11 2014 
22:17 Apr 25, 2016
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PO 00000
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