No Hires for the Delinquent IRS Act
No Hires for the Delinquent IRS Act would pause any new IRS hiring until the Secretary of the Treasury publicly certifies that the IRS employs no individual with a seriously delinquent tax debt. A “seriously delinquent tax debt” is defined primarily as an amount for which a Notice of Lien has been filed in public records, but several common debt-resolution scenarios are specifically excluded (e.g., debts being paid under an installment agreement, debts for which a collection due process hearing is requested or pending, debts subject to a levy or to be subject to a levy, and debts with certain relief granted). The prohibition applies to any officer or employee of the United States who would extend an IRS job offer, effectively blocking new IRS hires until the Treasury certification is issued and public. In short, the bill ties IRS hiring to a public verification that no IRS employee has a seriously delinquent tax debt, with narrow exceptions designed to accommodate ongoing payment plans and disputes. If enacted, the measure could slow IRS recruitment and impact staffing, training, and the agency’s ability to expand or modernize operations.
Key Points
- 1Prohibition on hiring: No Federal officer or employee may extend a job offer in the Internal Revenue Service to any individual until the Treasury Secretary issues a public, written certification that the IRS does not employ anyone with a seriously delinquent tax debt.
- 2Definition of seriously delinquent tax debt: An outstanding debt with a public Notice of Lien filed under IRC section 6323. Exceptions include debts under timely payment plans (IRC 6159 or 7122), debts with a Collection Due Process hearing requested or pending (IRC 6330 and related relief under 6015), debts subject to a levy or where the applicant agrees to be levied (IRC 6331), and debts with relief granted under IRC 6343(a)(1)(D).
- 3Certification requirements: The Treasury Secretary must publicly issue a written certification confirming there are no IRS employees with seriously delinquent tax debts before any new IRS job offers can be extended.
- 4Scope of restriction: The restriction targets the act of offering a position for IRS employment by any officer or employee of the United States, effectively pausing IRS hiring until certification is issued.
- 5Practical effect and intent: The bill is intended to ensure IRS staff do not have seriously delinquent tax debts, aligning IRS personnel standards with public expectations about tax compliance. It creates a public-facing trigger (the Treasury certification) before hiring can resume.