IB 
Union Calendar No. 66 
112TH CONGRESS 
1ST SESSION 
H. R. 828 
[Report No. 112–115] 
To amend title 5, United States Code, to provide that persons having seriously 
delinquent tax debts shall be ineligible for Federal employment. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 28, 2011 
Mr. CHAFFETZ introduced the following bill; which was referred to the 
Committee on Oversight and Government Reform 
JUNE 23, 2011 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
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A BILL 
To amend title 5, United States Code, to provide that per-
sons having seriously delinquent tax debts shall be ineli-
gible for Federal employment. 
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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 2011’’. 
SEC. 2. INELIGIBILITY OF PERSONS HAVING SERIOUSLY 
DELINQUENT TAX DEBTS FOR FEDERAL EM-
PLOYMENT. 
(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
PER-
SONS
HAVING
SERIOUSLY
DELINQUENT 
TAX DEBTS FOR FEDERAL EMPLOYMENT 
‘‘§ 7381. Ineligibility of persons having seriously de-
linquent tax debts for Federal employ-
ment 
‘‘(a) DEFINITIONS.—For purposes of this section— 
‘‘(1) the term ‘seriously delinquent tax debt’ 
means an outstanding debt under the Internal Rev-
enue 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 in-
clude— 
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‘‘(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; and 
‘‘(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; and 
‘‘(2) the term ‘Federal employee’ means— 
‘‘(A) an employee, as defined by section 
2105; and 
‘‘(B) an employee of the United States 
Postal Service or of the Postal Regulatory Com-
mission. 
‘‘(b) INELIGIBILITY FOR FEDERAL EMPLOYMENT.— 
An individual who has a seriously delinquent tax debt shall 
be ineligible to be appointed, or to continue serving, as 
a Federal employee. 
‘‘(c) REGULATIONS.—The Office of Personnel Man-
agement shall, for purposes of carrying out this section 
with respect to the executive branch, prescribe any regula-
tions which the Office considers necessary.’’. 
(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: 
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‘‘SUBCHAPTER VIII—INELIGIBILITY OF PERSONS HAVING SERIOUSLY 
DELINQUENT TAX DEBTS FOR FEDERAL EMPLOYMENT 
‘‘7381. Ineligibility of persons having seriously delinquent tax debts for Federal 
employment.’’. 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Federal Employee Tax 
Accountability Act of 2011’’. 
SEC. 2. INELIGIBILITY OF PERSONS HAVING SERIOUSLY DE-
LINQUENT TAX DEBTS FOR FEDERAL EM-
PLOYMENT. 
(a) IN GENERAL.—Chapter 73 of title 5, United States 
Code, is amended by adding at the end the following: 
‘‘SUBCHAPTER VIII—INELIGIBILITY OF PERSONS 
HAVING 
SERIOUSLY 
DELINQUENT 
TAX 
DEBTS FOR FEDERAL EMPLOYMENT 
‘‘§ 7381. Definitions 
‘‘For purposes of this subchapter— 
‘‘(1) the term ‘seriously delinquent tax debt’ 
means an outstanding debt under the Internal Rev-
enue 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— 
‘‘(A) a debt that is being paid in a timely 
manner pursuant to an agreement under section 
6159 or section 7122 of such Code; 
‘‘(B) a debt with respect to which a collec-
tion due process hearing under section 6330 of 
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Union Calendar No. 66 
112TH CONGRESS 
1ST SESSION 
H. R. 828 
[Report No. 112–115] 
A BILL 
To amend title 5, United States Code, to provide 
that persons having seriously delinquent tax 
debts shall be ineligible for Federal employment. 
JUNE 23, 2011 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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