skip to main content

H.R. 1206 (114th): No Hires for the Delinquent IRS Act

The text of the bill below is as of Mar 2, 2015 (Introduced).


I

114th CONGRESS

1st Session

H. R. 1206

IN THE HOUSE OF REPRESENTATIVES

March 2, 2015

introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To prohibit the hiring of additional Internal Revenue Service employees until the Secretary of the Treasury certifies that no employee of the Internal Revenue Service has a seriously delinquent tax debt.

1.

Short title

This Act may be cited as the No Hires for the Delinquent IRS Act.

2.

Prohibition on IRS hiring of new employees until certification that no IRS employee has a seriously delinquent tax debt

(a)

In general

No officer or employee of the United States may extend an offer of employment in the Internal Revenue Service to any individual until after the date on which the Secretary of the Treasury publicly issues a written certification that the Internal Revenue Service does not employ any individual who has a seriously delinquent tax debt.

(b)

Seriously delinquent tax debt

For purposes of this section, 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—

(1)

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

(2)

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;

(3)

a debt with respect to which a levy has been issued under section 6331 of such Code (or a debt with respect to which the applicant for employment agrees to be subject to a levy issued under such section); and

(4)

a debt with respect to which relief under section 6343(a)(1)(D) of such Code is granted.