Us Congress 2025-2026 Regular Session

Us Congress Senate Bill SB1427

Introduced
4/10/25  

Caption

Audit the IRS Act

Impact

The enactment of SB1427 would create significant implications for IRS employment standards and could necessitate a detailed verification process for applicants and current employees. It mandates that the IRS Commissioner verify the tax status of applicants and employees annually, ensuring that no one employed by the IRS poses a potential conflict of interest regarding unpaid tax debts. This could lead to a reduction in qualified candidates, potentially impacting IRS operations and efficiency, especially if a significant number of potential applicants are disqualified due to tax issues.

Summary

SB1427, known as the 'Audit the IRS Act', is a legislative proposal aimed at establishing the ineligibility of individuals with seriously delinquent tax debts from being employed by the Internal Revenue Service (IRS). This bill outlines specific criteria under which such individuals would be barred from IRS employment, creating a clear distinction between those with outstanding tax liabilities and their ability to hold positions within the agency responsible for tax collection and enforcement. The goal is to ensure that employees of the IRS are not in violation of tax laws themselves, thereby promoting accountability and integrity within the agency.

Contention

Notable points of contention surrounding the bill may stem from concerns regarding fairness and the definition of 'seriously delinquent tax debts.' Critics might argue that this measure could disproportionately affect certain populations or unfairly punish individuals who may be in the process of resolving their tax issues. Furthermore, the bill's critics could raise concerns about the administrative burden placed on the IRS and the potential for decreased diversity within the agency. Supporters will likely advocate for the bill as a necessary measure to restore public trust and ensure that federal employees adhere to the very laws they are responsible for enforcing.

Companion Bills

No companion bills found.

Previously Filed As

US SB4826

Audit the IRS Act

US HB9346

Audit the IRS Act

US SB5280

Improving IRS Customer Service Act

US HB10314

National Resilience and Recovery Fund Act

US HB203

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 issues a written certification that the IRS does not employ any individual who has a seriously delinquent tax debt (i.e., an outstanding tax debt for which a notice of lien has been filed in public records).

US HB10468

To amend the Internal Revenue Code of 1986 to establish an elective residency-based income tax for nonresident citizens of the United States, and for other purposes.

US SB5171

HOPE Act of 2024 Health, Opportunity, and Personal Empowerment Act of 2024

US SB5466

A bill to amend the Internal Revenue Code of 1986 to provide an advance refundable credit to offset certain flood insurance premiums, and for other purposes.

US SB4057

Stop Tax Penalties on American Hostages Act of 2024

US HB10302

ABLE Employment Flexibility Act

Similar Bills

No similar bills found.