A bill to amend title 5, United States Code, to provide that persons having seriously delinquent tax debts shall be ineligible for Federal employment.

Bill: 113-s-1045
Sponsor: full_name: Sen. Coburn, Tom [R-OK]
Introduced: 2013-05-23
Policy area: Government Operations and Politics
Subjects: Government employee pay, benefits, personnel management

Tax administration and collection, taxpayers
Latest action: action_date: 2014-11-13
text: Placed on Senate Legislative Calendar under General Orders. Calendar No. 596.

Summaries:
action_date: 2013-05-23
action_desc: Introduced in Senate
text: <p>Makes an individual who has a seriously delinquent tax debt ineligible to be appointed, or to continue serving, as a federal employee. Defines "seriously delinquent tax debt" as an outstanding tax debt for which a notice of lien has been filed in public records, excluding a tax debt: (1) that is being paid in a timely manner under an approved installment payment agreement or an offer-in-compromise, and (2) for which a collection due process hearing or relief from tax liability as an innocent spouse has been requested or is pending.</p>

action_date: 2014-11-13
action_desc: Reported to Senate with amendment(s)
text: <p>Makes an individual who has a seriously delinquent tax debt ineligible to continue serving as a federal employee or to be appointed as a federal employee. Defines "seriously delinquent tax debt" as an outstanding tax debt for which a notice of federal tax lien has been filed in public records, excluding a tax debt: (1) that is being paid in a timely manner under an approved installment payment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or is pending, (3) for which a tax levy has been issued, or (4) with respect to which relief has been granted due to economic hardship.</p> <p>Gives a federal employee who has a seriously delinquent tax debt 150 days after receiving written notice from his or her employing agency to begin repaying such debt in a timely manner under an approved installment payment agreement or an offer-in-compromise. Requires the head of such employing agency to notify any employee who does not begin repaying a tax debt after receiving such notice that such employee must: (1) repay the total amount of the tax debt, or (2) begin repayment of the debt in a timely manner pursuant to an approved installment payment agreement or an offer-in-compromise. Requires the termination of the employment of an employee who does not comply, unless the head of the employing agency determines that the continued service of such employee is in the best interests of the United States. </p> <p>Requires the head of an agency to: (1) take appropriate measure to ensure that applicants for employment certify under penalty of perjury that they do not have a seriously delinquent tax debt, and (2) establish an appeal process for applicants denied employment. Prohibits an agency head from employing any individual who does not make a certification. </p> <p>Defines &quot;agency&quot; for purposes of this Act as an executive agency, the U.S. Postal Service (USPS), the Postal Regulatory Commission, and an employing authority in the legislative branch. </p>

tv_txt: II 113th CONGRESS 1st Session S. 1045 IN THE SENATE OF THE UNITED STATES May 23, 2013 Mr. Coburn (for himself and Mr. Pryor ) introduced the following bill; which was read twice and referred to the Committee on Homeland Security and Governmental Affairs A BILL To amend title 5, United States Code, to provide that persons having seriously delinquent tax debts shall be ineligible for Federal employment.

1. Ineligibility of persons having seriously delinquent tax debts for Federal employment (a) In general Chapter 73 of title 5, United States Code, is amended by adding at the end the following: VIII Ineligibility of persons having seriously delinquent tax debts for Federal employment 7381. Ineligibility of persons having seriously delinquent tax debts for Federal employment (a) Definitions For purposes of this section— (1) the term seriously delinquent tax debt means an outstanding debt under the Internal Revenue 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; and (B) a debt with respect to which a collection due process hearing under section 6330 of such Code, or relief under subsection (a), (b), or (f) of section 6015 of such Code, is requested 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 Commission. (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 Management shall, for purposes of carrying out this section with respect to the executive branch, prescribe any regulations which the Office considers necessary, which shall include regulations authorizing each agency to establish an appeal process for affected individuals. . (b) Clerical amendment The analysis for 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. Ineligibility of persons having seriously delinquent tax debts for Federal employment. .

tv_txt: II Calendar No. 596 113th CONGRESS 2d Session S. 1045 [Report No. 113–272] IN THE SENATE OF THE UNITED STATES May 23, 2013 Mr. Coburn (for himself and Mr. Pryor ) introduced the following bill; which was read twice and referred to the Committee on Homeland Security and Governmental Affairs November 13, 2014 Reported by Mr. Carper , with an amendment Strike out all after the enacting clause and insert the part printed in italic A BILL To amend title 5, United States Code, to provide that persons having seriously delinquent tax debts shall be ineligible for Federal employment.

1. Ineligibility of persons having seriously delinquent tax debts for Federal employment (a) In general Chapter 73 of title 5, United States Code, is amended by adding at the end the following: VIII Ineligibility of persons having seriously delinquent tax debts for Federal employment 7381. Ineligibility of persons having seriously delinquent tax debts for Federal employment (a) Definitions For purposes of this section— (1) the term seriously delinquent tax debt means an outstanding debt under the Internal Revenue 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; and (B) a debt with respect to which a collection due process hearing under section 6330 of such Code, or relief under subsection (a), (b), or (f) of section 6015 of such Code, is requested 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 Commission. (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 Management shall, for purposes of carrying out this section with respect to the executive branch, prescribe any regulations which the Office considers necessary, which shall include regulations authorizing each agency to establish an appeal process for affected individuals. . (b) Clerical amendment The analysis for 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. Ineligibility of persons having seriously delinquent tax debts for Federal employment. .

1. Ineligibility of persons having seriously delinquent tax debts for Federal employment (a) In general Chapter 73 of title 5, United States Code, is amended by adding at the end the following: VIII Ineligibility of persons having seriously delinquent tax debts for Federal employment 7381. Ineligibility of persons having seriously delinquent tax debts for Federal employment (a) Definitions In this section— (1) 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 legislative branch; (2) the term Code means the Internal Revenue Code of 1986; (3) the term Federal employee means an employee in or under an agency, including an individual described in section 2104(b) or 2105(e); (4) the term seriously delinquent tax debt means an outstanding debt under the Code for which a notice of Federal tax lien has been filed in public records pursuant to section 6323 of the 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 the Code; (B) a debt with respect to which a collection due process hearing under section 6330 of the Code, or relief under subsection (a), (b), or (f) of section 6015 of the Code, is requested or pending; (C) a debt with respect to which a levy has been issued under section 6331 of the Code (or, in the case of an applicant for employment, a debt with respect to which the applicant agrees to be subject to a levy issued under that section if employed by an agency); and (D) a debt with respect to which relief under section 6343(a)(1)(D) of the Code is granted. (b) Ineligibility for Federal employment (1) In general Except as provided in paragraph (2)(C), an individual who has a seriously delinquent tax debt shall be ineligible to continue serving as a Federal employee or, subject to subsection (c), to be appointed as a Federal employee. (2) Federal employees (A) In general A Federal employee who has a seriously delinquent tax debt shall have 150 days after the date of written notice by the agency employing the Federal employee to begin repaying the debt in a timely manner pursuant to an agreement under section 6159 or 7122 of the Code. (B) Failure to begin repaying seriously delinquent tax debt in a timely manner If a Federal employee who has a seriously delinquent tax debt does not begin repaying the debt in a timely manner pursuant to an agreement under section 6159 or 7122 of the Code during the period specified in subparagraph (A), the head of the employing agency of the Federal employee shall— (i) notify in writing the Federal employee that, not later than 60 days after the date on which the Federal employee receives the notification, the Federal employee shall— (I) repay the total amount of the seriously delinquent tax debt of the Federal employee; or (II) begin repaying the debt in a timely manner pursuant to an agreement under section 6159 or 7122 of the Code; and (ii) except as provided in subparagraphs (C) and (D), terminate the Federal employee if the Federal employee does not comply with the requirements of a notice issued under clause (i). (C) Exemption A Federal employee who does not comply with the requirements of a notice issued under subparagraph (B)(i) may continue serving as a Federal employee if the head of the employing agency of the Federal employee determines that the continued service of the Federal employee is in the best interests of the United States. (D) Procedure Chapter 75, any other applicable provision of law, and appeal, review or grievance procedures to which the employee is entitled shall apply to a termination under subparagraph (B)(ii). (c) Applicants The head of an agency— (1) shall take appropriate measures to ensure that each individual that submits an application for employment with the agency certify (as part of the application) under penalty of perjury as provided in section 1746 of title 28 that the individual does not have a seriously delinquent tax debt (as of the date on which the certification is made); (2) may not employ any individual who does not make the certification described in paragraph (1)(C); and (3) shall establish an appeal process for individuals denied employment under paragraph (2). . (b) Technical and conforming amendment The analysis for 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. Ineligibility of persons having seriously delinquent tax debts for Federal employment. .

November 13, 2014 Reported with an amendment