< Back to H.R. 828 (112th Congress, 2011–2013)

Text of the Federal Employee Tax Accountability Act of 2012

This bill was introduced in a previous session of Congress and was passed by the House on July 31, 2012 but was never passed by the Senate. The text of the bill below is as of Feb 28, 2011 (Introduced).

This is not the latest text of this bill.

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Source: GPO

I

112th CONGRESS

1st Session

H. R. 828

IN THE HOUSE OF REPRESENTATIVES

February 28, 2011

introduced the following bill; which was referred to the Committee on Oversight and Government Reform

A BILL

To amend title 5, United States Code, to provide that persons having seriously delinquent tax debts shall be ineligible for Federal employment.

1.

Short title

This Act may be cited as the Federal Employee Tax Accountability Act of 2011.

2.

Ineligibility of persons having seriously delinquent tax debts for Federal employment

(a)

In general

Chapter 73 of title 5, United States Code, is amended by adding at the end the following:

VIII

Ineligibility of persons having seriously delinquent tax debts for Federal employment

7381.

Ineligibility of persons having seriously delinquent tax debts for Federal employment

(a)

Definitions

For purposes of this section—

(1)

the term seriously delinquent tax debt means an outstanding debt under the Internal Revenue Code of 1986 for which a notice of lien has been filed in public records pursuant to section 6323 of such Code, except that such term does not include—

(A)

a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or section 7122 of such Code; and

(B)

a debt with respect to which a collection due process hearing under section 6330 of such Code, or relief under subsection (a), (b), or (f) of section 6015 of such Code, is requested or pending; and

(2)

the term Federal employee means—

(A)

an employee, as defined by section 2105; and

(B)

an employee of the United States Postal Service or of the Postal Regulatory Commission.

(b)

Ineligibility for Federal employment

An individual who has a seriously delinquent tax debt shall be ineligible to be appointed, or to continue serving, as a Federal employee.

(c)

Regulations

The Office of Personnel Management shall, for purposes of carrying out this section with respect to the executive branch, prescribe any regulations which the Office considers necessary.

.

(b)

Clerical amendment

The analysis for chapter 73 of title 5, United States Code, is amended by adding at the end the following:

Subchapter VIII—Ineligibility of persons having seriously delinquent tax debts for Federal employment

7381. Ineligibility of persons having seriously delinquent tax debts for Federal employment.

.