[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 4826 Introduced in Senate (IS)]

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118th CONGRESS
  2d Session
                                S. 4826

To provide that persons having seriously delinquent tax debts shall be 
       ineligible for employment by the Internal Revenue Service.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 29, 2024

  Ms. Ernst (for herself and Mrs. Blackburn) 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Audit the IRS Act''.

SEC. 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.
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