3.0.0 1427 2026-06-30T15:14:09Z 2026-06-30T15:14:09Z Senate S S 2025-04-10 119 https://www.congress.gov/bill/119th-congress/senate-bill/1427 ssfi00 Finance Committee Senate Standing Referred To 2025-04-10T17:29:37Z 2025-04-10 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2025-04-10 Introduced in Senate IntroReferral 10000 9 Library of Congress E000295 Sen. Ernst, Joni [R-IA] Joni Ernst R IA N B001243 Sen. Blackburn, Marsha [R-TN] Marsha Blackburn R TN 2025-04-10 True S001217 Sen. Scott, Rick [R-FL] Rick Scott R FL 2025-04-10 True Taxation Taxation 2025-05-12T20:10:55Z 00 2025-04-10 Introduced in Senate 2026-06-30T15:12:31Z Audit the IRS Act 

This bill prohibits an individual who has a seriously delinquent tax debt from being appointed or continuing to serve as an officer, employee, or contract employee of the Internal Revenue Service (IRS).

The bill defines seriously delinquent tax debt as any tax debt for which the IRS has filed a notice of a tax lien other than a tax debt (1) that is being paid in a timely manner pursuant to an installment agreement or offer in compromise, or (2) for which a collection due process hearing or innocent spouse relief is requested or pending.

The bill requires the IRS to verify annually that IRS officers, employees, and contract employees do not have a seriously delinquent tax debt. The IRS also must verify that applicants for such positions do not have a seriously delinquent tax debt prior to hiring.

Finally, the bill requires Office of Personnel Management to issue regulations necessary to carry out the provisions of this bill.

]]> Audit the IRS Act Display Title 45 Audit the IRS Act 2025-05-02T02:23:17Z Short Title(s) as Introduced 101 Audit the IRS Act 2025-05-02T02:23:16Z Introduced in Senate IS Official Title as Introduced 6 A bill to provide that persons having seriously delinquent tax debts shall be ineligible for employment by the Internal Revenue Service. 2025-05-02T02:18:20Z Introduced in Senate IS Introduced in Senate 2025-04-10T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119s1427is/xml/BILLS-119s1427is.xml 2025-04-10 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.