II
119THCONGRESS
1
STSESSION S. 1427
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
APRIL10, 2025
Ms. E
RNST(for herself, Mrs. BLACKBURN, and Mr. SCOTTof Florida) intro-
duced the following bill; which was read twice and referred to the Com-
mittee on Finance
A BILL
To provide that persons having seriously delinquent tax debts
shall be ineligible for employment by the Internal Rev-
enue Service.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Audit the IRS Act’’. 4
SEC. 2. INELIGIBILITY OF PERSONS HAVING SERIOUSLY 5
DELINQUENT TAX DEBTS FOR EMPLOYMENT 6
BY INTERNAL REVENUE SERVICE. 7
(a) D
EFINITIONS.—For purposes of this section— 8
VerDate Sep 11 2014 00:24 May 01, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1427.IS S1427
ssavage on LAPJG3WLY3PROD with BILLS 2
•S 1427 IS
(1) the term ‘‘seriously delinquent tax debt’’ 1
means an outstanding debt under the Internal Rev-2
enue Code of 1986 for which a notice of lien has 3
been filed in public records pursuant to section 6323 4
of such Code, except that such term does not in-5
clude— 6
(A) a debt that is being paid in a timely 7
manner pursuant to an agreement under sec-8
tion 6159 or section 7122 of such Code; and 9
(B) a debt with respect to which a collec-10
tion due process hearing under section 6330 of 11
such Code, or relief under subsection (a), (b), 12
or (f) of section 6015 of such Code, is re-13
quested or pending; and 14
(2) the term ‘‘applicable employee’’ means an 15
officer, employee, or contract employee of the Inter-16
nal Revenue Service. 17
(b) I
NELIGIBILITY FOREMPLOYMENT BY IRS.—An 18
individual who has a seriously delinquent tax debt shall 19
be ineligible to be appointed, or to continue serving, as 20
an applicable employee. 21
(c) V
ERIFICATION.— 22
(1) I
N GENERAL.—Not later than 6 months 23
after the date of enactment of this Act, and annually 24
thereafter, the Commissioner of Internal Revenue 25
VerDate Sep 11 2014 00:24 May 01, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1427.IS S1427
ssavage on LAPJG3WLY3PROD with BILLS 3
•S 1427 IS
shall verify that each applicable employee is not in 1
violation of the requirement described in subsection 2
(b). 3
(2) A
PPLICANTS.—In the case of any individual 4
who is applying for a position with the Internal Rev-5
enue Service as an applicable employee, the Commis-6
sioner of Internal Revenue shall verify that such in-7
dividual is not in violation of the requirement de-8
scribed in subsection (b) prior to such individual 9
being appointed as an applicable employee. 10
(d) R
EGULATIONS.—The Office of Personnel Man-11
agement shall, for purposes of carrying out this section 12
with respect to the Internal Revenue Service, prescribe 13
any regulations which the Office considers necessary. 14
Æ
VerDate Sep 11 2014 00:24 May 01, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S1427.IS S1427
ssavage on LAPJG3WLY3PROD with BILLS