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H.R. 1599 (115th): No Bonuses for Tax Delinquent IRS Employees Act of 2017


The text of the bill below is as of Mar 17, 2017 (Introduced). The bill was not enacted into law.

Summary of this bill

It’s Tax Week. Should your money be going to bonuses for IRS employees who don’t even pay their own taxes?

Context

The IRS is the agency tasked with collecting taxes — yet during the past two fiscal years, 26 employees of the IRS who had tax violations themselves nonetheless received financial bonuses.

During that same timeframe, more than $1.7 million in financial bonuses and awards were given to employees of the IRS who had received any form of disciplinary action during the previous year, according to a February reportfrom the Treasury Inspector General for Tax Administration (TIGTA), the chief watchdog for the IRS.

What the bill does ...


I

115th CONGRESS

1st Session

H. R. 1599

IN THE HOUSE OF REPRESENTATIVES

March 17, 2017

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

A BILL

To prohibit the provision of performance awards to employees of the Internal Revenue Service who owe back taxes.

1.

Short title

This Act may be cited as the No Bonuses for Tax Delinquent IRS Employees Act of 2017.

2.

Prohibition on performance awards to IRS employees who owe back taxes

(a)

In general

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.

(b)

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.