Audit the IRS Act

Bill: 119-s-1427
Sponsor: full_name: Sen. Ernst, Joni [R-IA]
Introduced: 2025-04-10
Policy area: Taxation
Latest action: action_date: 2025-04-10
text: Read twice and referred to the Committee on Finance.

Summaries:

tv_txt: II 119th CONGRESS 1st Session S. 1427 IN THE SENATE OF THE UNITED STATES April 10, 2025 Ms. Ernst (for herself, Mrs. Blackburn , and Mr. Scott of Florida ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To provide that persons having seriously delinquent tax debts shall be ineligible for employment by the Internal Revenue Service.

1. Short title This Act may be cited as the Audit the IRS Act . 2. Ineligibility of persons having seriously delinquent tax debts for employment by Internal Revenue Service (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 applicable employee means an officer, employee, or contract employee of the Internal Revenue Service. (b) Ineligibility for employment by IRS An individual who has a seriously delinquent tax debt shall be ineligible to be appointed, or to continue serving, as an applicable employee. (c) Verification (1) In general Not later than 6 months after the date of enactment of this Act, and annually thereafter, the Commissioner of Internal Revenue shall verify that each applicable employee is not in violation of the requirement described in subsection (b). (2) Applicants In the case of any individual who is applying for a position with the Internal Revenue Service as an applicable employee, the Commissioner of Internal Revenue shall verify that such individual is not in violation of the requirement described in subsection (b) prior to such individual being appointed as an applicable employee. (d) Regulations The Office of Personnel Management shall, for purposes of carrying out this section with respect to the Internal Revenue Service, prescribe any regulations which the Office considers necessary.