IN THE SENATE OF THE UNITED STATES
May 1, 2014
Mr. Roberts (for himself, Mr. Enzi, Mr. Cornyn, Mr. Toomey, Mr. Johanns, Mr. Thune, Mr. Rubio, Mr. McConnell, and Mr. Isakson) introduced the following bill; which was read twice and referred to the Committee on Finance
To prohibit the provision of performance awards to employees of the Internal Revenue Service who owe back taxes.
This Act may be cited as the
No Bonuses for Tax-Delinquent IRS Employees Act of 2014
Prohibition on performance awards to IRS employees who owe back taxes
The Commissioner of the Internal Revenue Service shall not provide any performance award (including, but not limited to, bonuses, step increases, and time off) to an employee of the Internal Revenue Service who owes an outstanding Federal tax debt.
Outstanding Federal tax debt
For purposes of this section, the term
outstanding Federal tax debt means any outstanding debt under the Internal Revenue Code of 1986 which has not been paid after
an assessment of a tax, penalty, or interest and which is not subject to
further appeal or a petition for redetermination under such Code. A debt
shall not fail to be treated as an outstanding Federal tax debt merely
because it is the subject of an installment agreement under section 6159
of such Code or an offer-in-compromise under section 7121 of such Code.