No Hires for the Delinquent IRS Act

I 118TH CONGRESS 1ST SESSION H. R. 203 To prohibit the hiring of additional Internal Revenue Service employees until the Secretary of the Treasury certifies that no employee of the Internal Revenue Service has a seriously delinquent tax debt. IN THE HOUSE OF REPRESENTATIVES JANUARY 9, 2023 Mr. ROUZER introduced the following bill; which was referred to the Committee on Ways and Means A BILL To prohibit the hiring of additional Internal Revenue Service employees until the Secretary of the Treasury certifies that no employee of the Internal Revenue Service has a seriously delinquent tax debt. 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 ‘‘No Hires for the Delin- 4 quent IRS Act’’. 5 VerDate Sep 11 2014 03:07 Jan 19, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H203.IH H203 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 203 IH SEC. 2. PROHIBITION ON IRS HIRING OF NEW EMPLOYEES 1 UNTIL CERTIFICATION THAT NO IRS EM- 2 PLOYEE HAS A SERIOUSLY DELINQUENT TAX 3 DEBT. 4 (a) IN GENERAL.—No officer or employee of the 5 United States may extend an offer of employment in the 6 Internal Revenue Service to any individual until after the 7 date on which the Secretary of the Treasury publicly 8 issues a written certification that the Internal Revenue 9 Service does not employ any individual who has a seriously 10 delinquent tax debt. 11 (b) SERIOUSLY DELINQUENT TAX DEBT.—For pur- 12 poses of this section, the term ‘‘seriously delinquent tax 13 debt’’ means an outstanding debt under the Internal Rev- 14 enue Code of 1986 for which a notice of lien has been 15 filed in public records pursuant to section 6323 of such 16 Code, except that such term does not include— 17 (1) a debt that is being paid in a timely manner 18 pursuant to an agreement under section 6159 or 19 section 7122 of such Code; 20 (2) a debt with respect to which a collection due 21 process hearing under section 6330 of such Code, or 22 relief under subsection (a), (b), or (f) of section 23 6015 of such Code, is requested or pending; 24 (3) a debt with respect to which a levy has been 25 issued under section 6331 of such Code (or a debt 26 VerDate Sep 11 2014 03:07 Jan 19, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H203.IH H203 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 203 IH with respect to which the applicant for employment 1 agrees to be subject to a levy issued under such sec- 2 tion); and 3 (4) a debt with respect to which relief under 4 section 6343(a)(1)(D) of such Code is granted. 5 Æ VerDate Sep 11 2014 03:07 Jan 19, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H203.IH H203 kjohnson on DSK79L0C42PROD with BILLS