| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 371 |
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| 5 | 5 | | To prohibit the hiring of additional Internal Revenue Service employees until |
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| 6 | 6 | | the Secretary of the Treasury certifies that no employee of the Internal |
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| 7 | 7 | | Revenue Service has a seriously delinquent tax debt. |
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| 8 | 8 | | IN THE HOUSE OF REPRESENTATIVES |
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| 9 | 9 | | JANUARY13, 2025 |
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| 10 | 10 | | Mr. R |
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| 11 | 11 | | OUZERintroduced the following bill; which was referred to the |
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| 12 | 12 | | Committee on Ways and Means |
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| 13 | 13 | | A BILL |
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| 14 | 14 | | To prohibit the hiring of additional Internal Revenue Service |
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| 15 | 15 | | employees until the Secretary of the Treasury certifies |
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| 16 | 16 | | that no employee of the Internal Revenue Service has |
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| 17 | 17 | | a seriously delinquent tax debt. |
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| 18 | 18 | | Be it enacted by the Senate and House of Representa-1 |
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| 19 | 19 | | tives of the United States of America in Congress assembled, 2 |
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| 20 | 20 | | SECTION 1. SHORT TITLE. 3 |
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| 21 | 21 | | This Act may be cited as the ‘‘No Hires for the Delin-4 |
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| 22 | 22 | | quent IRS Act’’. 5 |
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| 23 | 23 | | VerDate Sep 11 2014 18:07 Feb 05, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H371.IH H371 |
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| 24 | 24 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 25 | 25 | | •HR 371 IH |
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| 26 | 26 | | SEC. 2. PROHIBITION ON IRS HIRING OF NEW EMPLOYEES 1 |
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| 27 | 27 | | UNTIL CERTIFICATION THAT NO IRS EM-2 |
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| 28 | 28 | | PLOYEE HAS A SERIOUSLY DELINQUENT TAX 3 |
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| 29 | 29 | | DEBT. 4 |
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| 30 | 30 | | (a) I |
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| 31 | 31 | | NGENERAL.—No officer or employee of the 5 |
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| 32 | 32 | | United States may extend an offer of employment in the 6 |
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| 33 | 33 | | Internal Revenue Service to any individual until after the 7 |
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| 34 | 34 | | date on which the Secretary of the Treasury publicly 8 |
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| 35 | 35 | | issues a written certification that the Internal Revenue 9 |
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| 36 | 36 | | Service does not employ any individual who has a seriously 10 |
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| 37 | 37 | | delinquent tax debt. 11 |
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| 38 | 38 | | (b) S |
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| 39 | 39 | | ERIOUSLYDELINQUENTTAXDEBT.—For pur-12 |
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| 40 | 40 | | poses of this section, the term ‘‘seriously delinquent tax 13 |
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| 41 | 41 | | debt’’ means an outstanding debt under the Internal Rev-14 |
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| 42 | 42 | | enue Code of 1986 for which a notice of lien has been 15 |
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| 43 | 43 | | filed in public records pursuant to section 6323 of such 16 |
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| 44 | 44 | | Code, except that such term does not include— 17 |
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| 45 | 45 | | (1) a debt that is being paid in a timely manner 18 |
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| 46 | 46 | | pursuant to an agreement under section 6159 or 19 |
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| 47 | 47 | | section 7122 of such Code; 20 |
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| 48 | 48 | | (2) a debt with respect to which a collection due 21 |
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| 49 | 49 | | process hearing under section 6330 of such Code, or 22 |
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| 50 | 50 | | relief under subsection (a), (b), or (f) of section 23 |
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| 51 | 51 | | 6015 of such Code, is requested or pending; 24 |
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| 52 | 52 | | (3) a debt with respect to which a levy has been 25 |
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| 53 | 53 | | issued under section 6331 of such Code (or a debt 26 |
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| 54 | 54 | | VerDate Sep 11 2014 18:07 Feb 05, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H371.IH H371 |
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| 55 | 55 | | ssavage on LAPJG3WLY3PROD with BILLS 3 |
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| 56 | 56 | | •HR 371 IH |
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| 57 | 57 | | with respect to which the applicant for employment 1 |
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| 58 | 58 | | agrees to be subject to a levy issued under such sec-2 |
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| 59 | 59 | | tion); and 3 |
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| 60 | 60 | | (4) a debt with respect to which relief under 4 |
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| 61 | 61 | | section 6343(a)(1)(D) of such Code is granted. 5 |
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| 62 | 62 | | Æ |
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| 63 | 63 | | VerDate Sep 11 2014 18:07 Feb 05, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H371.IH H371 |
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| 64 | 64 | | ssavage on LAPJG3WLY3PROD with BILLS |
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