What does Preamble of Audit the IRS Act do?

This bill, formally titled 'A BILL To provide that persons having seriously delinquent tax debts shall be ineligible for employment by the Internal Revenue Service,' aims to restrict employment at the Internal Revenue Service (IRS).

What does SHORT TITLE. of Audit the IRS Act do?

This bill is formally titled the Audit the IRS Act.

What does INELIGIBILITY OF PERSONS HAVING SERIOUSLY DELINQUENT TAX DEBTS of Audit the IRS Act do?

This section establishes ineligibility for employment with the Internal Revenue Service (IRS) for individuals with seriously delinquent tax debts. A 'seriously delinquent tax debt' is defined as an outstanding debt under the Internal Revenue Code of 1986 for which a notice of lien has been filed, excluding debts being paid under agreements or for which collection hearings or relief requests are pending. An 'applicable employee' is defined as an officer, employee, or contract employee of the IRS. The Commissioner of Internal Revenue must verify annually that each IRS employee does not have a seriously delinquent tax debt. For applicants to IRS positions, the Commissioner must verify they do not have a seriously delinquent tax debt before appointment. The Office of Personnel Management is tasked with prescribing regulations to carry out this section.

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Audit the IRS Act

Last updated: 4/10/2025 · Introduced: 4/10/2025

Author: Joni Ernst (R-IA)

TL;DR (AI)

This bill prohibits individuals with seriously delinquent tax debts, defined as debts with a filed lien and not under payment agreement or pending appeal, from being employed by the IRS.
The IRS Commissioner is required to annually verify that current IRS employees do not have seriously delinquent tax debts and must verify applicants before appointment.
The Office of Personnel Management will develop regulations to implement and enforce these employment eligibility requirements.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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