No Hires for the Delinquent IRS Act

Bill: 114-hr-1206
Sponsor: full_name: Rep. Rouzer, David [R-NC-7]
Introduced: 2015-03-02
Policy area: Taxation
Subjects: Debt collection

Department of the Treasury

Employee hiring

Government employee pay, benefits, personnel management

Internal Revenue Service (IRS)

Tax administration and collection, taxpayers
Latest action: action_date: 2016-04-25
text: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 434.

Summaries:
action_date: 2015-03-02
action_desc: Introduced in House
text: <p><strong>No Hires for the Delinquent IRS Act </strong></p> <p>This bill prohibits any federal officer or employer&nbsp;from extending an offer of employment in the Internal Revenue Service (IRS) to any individual until the IRS publicly issues a written certification that the IRS does not employ any individual who has a seriously delinquent tax debt. </p> <p>A seriously delinquent tax debt is an outstanding tax debt for which the IRS has filed a notice of lien 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>

action_date: 2016-04-18
action_desc: Reported to House with amendment(s)
text: <p><strong>No Hires for the Delinquent IRS Act </strong></p> <p>(Sec. 2) This bill prohibits any federal officer or employee from hiring any Internal Revenue Service (IRS) employees until the IRS submits to Congress either: (1) a written certification that the IRS does not employ any individual who has a seriously delinquent tax debt, or (2) a report detailing why the certification cannot be made and necessary remedial actions. </p> <p>A seriously delinquent tax debt is an outstanding tax debt for which the IRS has filed a notice of lien 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>If the IRS is unable to provide the required certification, it may submit to Congress a report that:</p> <ul> <li>states that the certification cannot be made,</li> <li>explains why the certification is not possible,</li> <li>outlines remedial actions required to provide a certification, and</li> <li>indicates the time required for the actions to be completed. </li> </ul> <p>(Sec. 3) No additional funds are authorized to carry out the requirements of this bill. </p>

action_date: 2016-04-20
action_desc: Passed House amended
text: <p>(This measure has not been amended since it was reported to the House on April 18, 2016. The summary of that version is repeated here.)</p> <p><strong>No Hires for the Delinquent IRS Act </strong></p> <p>(Sec. 2) This bill prohibits any federal officer or employee from hiring any Internal Revenue Service (IRS) employees until the IRS submits to Congress either: (1) a written certification that the IRS does not employ any individual who has a seriously delinquent tax debt, or (2) a report detailing why the certification cannot be made and necessary remedial actions. </p> <p>A seriously delinquent tax debt is an outstanding tax debt for which the IRS has filed a notice of lien 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>If the IRS is unable to provide the required certification, it may submit to Congress a report that:</p> <ul> <li>states that the certification cannot be made,</li> <li>explains why the certification is not possible,</li> <li>outlines remedial actions required to provide a certification, and</li> <li>indicates the time required for the actions to be completed. </li> </ul> <p>(Sec. 3) No additional funds are authorized to carry out the requirements of this bill. </p>

tv_txt: I 114th CONGRESS 1st Session H. R. 1206 IN THE HOUSE OF REPRESENTATIVES March 2, 2015 Mr. Rouzer introduced the following bill; which was referred to the Committee on Ways and Means A BILL 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.

1. Short title This Act may be cited as the No Hires for the Delinquent IRS Act . 2. Prohibition on IRS hiring of new employees until certification that no IRS employee 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 date on which the Secretary of the Treasury publicly issues a written certification that the Internal Revenue Service does not employ any individual who has a seriously delinquent tax debt. (b) Seriously delinquent tax debt For purposes of this section, 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— (1) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or section 7122 of such Code; (2) 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; (3) a debt with respect to which a levy has been issued under section 6331 of such Code (or a debt with respect to which the applicant for employment agrees to be subject to a levy issued under such section); and (4) a debt with respect to which relief under section 6343(a)(1)(D) of such Code is granted.

tv_txt: 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.

1. Short title This Act may be cited as the No Hires for the Delinquent IRS Act . 2. Prohibition on IRS hiring of new employees until certification that no IRS employee 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 either the certification described in subsection (b) or the report 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 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; (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; (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 certification 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. (d) Effective date This section shall apply to offers of employment extended after December 31, 2016. 3. No additional funds authorized No additional funds are authorized to carry out the requirements of this Act. Such requirements shall be carried out using amounts otherwise authorized.

Passed the House of Representatives April 20, 2016. Karen L. Haas, Clerk

April 25, 2016 Read the second time and placed on the calendar

tv_txt: I 114th CONGRESS 2d Session H. R. 1206 IN THE HOUSE OF REPRESENTATIVES 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.

1. Short title This Act may be cited as the No Hires for the Delinquent IRS Act . 2. Prohibition on IRS hiring of new employees until certification that no IRS employee 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 either the certification described in subsection (b) or the report 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 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; (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; (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 certification 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. (d) Effective date This section shall apply to offers of employment extended after December 31, 2016. 3. No additional funds authorized No additional funds are authorized to carry out the requirements of this Act. Such requirements shall be carried out using amounts otherwise authorized.

Passed the House of Representatives April 20, 2016. Karen L. Haas, Clerk.

tv_txt: IB Union Calendar No. 381 114th CONGRESS 2d Session H. R. 1206 [Report No. 114–499] IN THE HOUSE OF REPRESENTATIVES March 2, 2015 Mr. Rouzer introduced the following bill; which was referred to the Committee on Ways and Means April 18, 2016 Additional sponsors: Mr. Babin , Mr. Meadows , Mr. McHenry , Mr. Walker , Mrs. Ellmers of North Carolina , Mr. LaMalfa , Mr. Olson , Mr. Posey , Mr. Yoho , Mr. Ribble , Mr. Roe of Tennessee , Mr. Zinke , Mr. Poliquin , Mr. Flores , Mr. Wilson of South Carolina , Mr. Newhouse , Mr. Carter of Georgia , Mr. Austin Scott of Georgia , Mr. Poe of Texas , Mr. Hudson , Mr. Gosar , Mr. Allen , Mr. Sessions , Mr. Bishop of Michigan , and Mr. Chaffetz April 18, 2016 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 For text of introduced bill, see copy of bill as introduced on March 2, 2015 A BILL 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.

1. Short title This Act may be cited as the No Hires for the Delinquent IRS Act . 2. Prohibition on IRS hiring of new employees until certification that no IRS employee 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 either the certification described in subsection (b) or the report 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 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; (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; (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 certification 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. (d) Effective date This section shall apply to offers of employment extended after December 31, 2016. 3. No additional funds authorized No additional funds are authorized to carry out the requirements of this Act. Such requirements shall be carried out using amounts otherwise authorized.

April 18, 2016 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed