No Hires for the Delinquent IRS Act

Bill: 119-hr-371
Sponsor: full_name: Rep. Rouzer, David [R-NC-7]
Introduced: 2025-01-13
Policy area: Taxation
Latest action: action_date: 2025-01-13
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2025-01-13
action_desc: Introduced in House
text: <p><strong>No Hires for the Delinquent IRS Act </strong></p><p>This bill prohibits the hiring of additional Internal Revenue Service (IRS) employees until the Department of the Treasury publicly certifies in writing that the IRS does not employ any individual who has a seriously delinquent tax debt.</p><p>The bill defines <em>seriously delinquent tax debt</em> as&nbsp;an outstanding tax debt for which a notice of lien is filed in public records, but excluding tax debts</p><ul><li>being paid pursuant to an installment agreement or offer-in-compromise,</li><li>for which collection action is suspended because a due process hearing or innocent spouse relief is requested,</li><li>subject to levy, or</li><li>released from levy due to economic hardship.</li></ul>

tv_txt: I 119th CONGRESS 1st Session H. R. 371 IN THE HOUSE OF REPRESENTATIVES January 13, 2025 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.