The Audit the IRS Act would prohibit individuals with seriously delinquent tax debts from being employed by the Internal Revenue Service (IRS). A “seriously delinquent tax debt” is defined as an unresolved federal tax debt for which a notice of lien has been filed in public records, with certain carve-outs (debts under payment agreements or debts for which collection due process hearings or relief under specific tax provisions are pending or requested). The bill applies to IRS officers, employees, and contract employees (collectively “applicable employees”). The core requirement is that such individuals may not be appointed to, or continue serving in, IRS roles. To enforce this, the bill requires annual verification by the IRS Commissioner that applicable employees are in compliance, and pre-employment verification for applicants. The Office of Personnel Management (OPM) would issue regulations to implement these provisions with respect to the IRS. In short, the bill aims to prevent IRS personnel who owe seriously delinquent taxes from working for the IRS, and it creates ongoing verification and regulatory oversight to enforce that standard.
Key Points
- 1Definition and scope:
- 2- “Seriously delinquent tax debt” means an IRS debt with a public-record lien under IRC section 6323, with exceptions for debts paid under a timely installment/compromise process or where a collection due process hearing or relief under section 6015 is requested or pending.
- 3- The term “applicable employee” covers IRS officers, employees, and contract employees.
- 4Employment restriction:
- 5- An individual with a seriously delinquent tax debt is ineligible to be appointed to or to continue serving as an applicable employee.
- 6Verification and monitoring:
- 7- The IRS Commissioner must verify, within six months after enactment and annually thereafter, that each applicable employee is compliant.
- 8- For applicants, the Commissioner must verify non-violation before appointment.
- 9Regulatory framework:
- 10- The Office of Personnel Management would issue regulations necessary to carry out these provisions for the IRS.