IIB 
112TH CONGRESS 
2D SESSION 
H. R. 828 
IN THE SENATE OF THE UNITED STATES 
AUGUST 1, 2012 
Received; read twice and referred to the Committee on Homeland Security and 
Governmental Affairs 
AN ACT 
To amend title 5, United States Code, to provide that per-
sons having seriously delinquent tax debts shall be ineli-
gible for Federal employment. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
VerDate Mar 15 2010 
01:48 Aug 02, 2012
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H828.RFS
H828
pwalker on DSK7TPTVN1PROD with BILLS
HR 828 RFS
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Federal Employee Tax 
Accountability Act of 2012’’. 
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. 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 in-
clude— 
‘‘(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), 
VerDate Mar 15 2010 
01:48 Aug 02, 2012
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H828.RFS
H828
pwalker on DSK7TPTVN1PROD with BILLS
HR 828 RFS
or (f) of section 6015 of such Code, is re-
quested or pending; 
‘‘(C) a debt with respect to which a levy 
has been issued under section 6331 of such 
Code (or, in the case of an applicant for em-
ployment, a debt with respect to which the ap-
plicant agrees to be subject to a levy issued 
under such section); and 
‘‘(D) a debt with respect to which relief 
under section 6343(a)(1)(D) of such Code is 
granted; 
‘‘(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 
person who has a seriously delinquent tax debt shall be 
VerDate Mar 15 2010 
01:48 Aug 02, 2012
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H828.RFS
H828
pwalker on DSK7TPTVN1PROD with BILLS
HR 828 RFS
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 person applying for employment with such agency 
shall be required to submit (as part of the application for 
employment) certification that such person 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 due process rights, afforded by chapter 
75 and any other provision of law, shall apply with 
respect to a determination under this section that an 
applicant is ineligible to be appointed or that an em-
ployee 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). 
VerDate Mar 15 2010 
01:48 Aug 02, 2012
Jkt 019200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H828.RFS
H828
pwalker on DSK7TPTVN1PROD with BILLS