If enacted, SB4826 would mandate the IRS to establish processes to verify the tax compliance status of its employees as well as potential hires. Within six months of the bill's passage, and annually thereafter, the Commissioner of Internal Revenue will need to ensure that all applicable employees do not have any serious delinquent tax debts. This could improve accountability within the IRS and potentially garner greater public trust in the agency's commitment to tax enforcement.
Summary
Senate Bill 4826, titled the 'Audit the IRS Act,' proposes that individuals with serious delinquent tax debts be prohibited from employment with the Internal Revenue Service (IRS). The bill aims to enhance the integrity of the IRS's workforce by ensuring that employees are current with their tax obligations. Specifically, the bill would classify a 'seriously delinquent tax debt' as any outstanding tax owed that has been filed as a lien, excluding debts under certain conditions, such as those being paid during an agreement or under ongoing proceedings for tax relief.
Contention
While proponents argue this bill will bolster organizational integrity and public confidence in the IRS, it has the potential to spark debate regarding fairness and due process. Critics might argue that such a law could hinder the hiring of qualified personnel who may be facing financial hardships or challenges, possibly leading to a workforce that does not reflect the diverse socio-economic backgrounds of the taxpayer base. The bill could also raise questions about the balance between fiscal responsibility and employment rights within federal agencies.
No Hires for the Delinquent IRS Act 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.The bill defines seriously delinquent tax debt as an outstanding tax debt for which a notice of lien is filed in public records, but excluding tax debtsbeing paid pursuant to an installment agreement or offer-in-compromise,for which collection action is suspended because a due process hearing or innocent spouse relief is requested,subject to levy, orreleased from levy due to economic hardship.