“A bill to provide that persons having seriously delinquent tax debts shall be ineligible for employment by the Internal Revenue Service.”
No CRS summary available for this bill.
This section makes individuals with a seriously delinquent tax debt ineligible for appointment or continued service as an Internal Revenue Service (IRS) officer, employee, or contract employee. A seriously delinquent tax debt is defined as an outstanding debt under the Internal Revenue Code with a notice of lien filed in public records pursuant to IRC §6323, excluding (1) debts being paid timely under an installment agreement (IRC §6159 or §7122) or (2) debts with a pending collection due process hearing (IRC §6330) or innocent spouse relief request (IRC §6015(a), (b), or (f)). It directs the IRS Commissioner to verify current employees' compliance within six months of enactment and annually thereafter, and applicants' compliance prior to appointment; and requires the Office of Personnel Management to prescribe necessary regulations.