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Audit the IRS Act: Employees with Serious Tax Debts Ineligible for Service

This bill aims to ensure that individuals with seriously delinquent tax debts cannot be employed by the Internal Revenue Service (IRS). A seriously delinquent debt is defined as an outstanding tax debt for which a public notice of lien has been filed, unless the debt is being paid under an agreement or is subject to an appeal process. The goal is to enhance public trust by requiring IRS personnel, who enforce tax laws, to be compliant with those laws themselves.
Key points
Individuals with seriously delinquent tax debts (tax liens) will be ineligible for appointment or continued employment at the IRS.
This rule applies to all IRS personnel, including officers, employees, and contract employees.
The IRS Commissioner must annually verify that current employees meet this requirement and must check all new applicants before hiring.
Exceptions apply to debts being paid under an installment agreement or those currently under appeal or collection due process.
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Additional Information
Print number: 118_S_4826
Sponsor: Sen. Ernst, Joni [R-IA]
Process start date: 2024-07-29
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OFFICIAL LEGAL TITLE

Audit the IRS Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_4826.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2024-07-29.

What are the main provisions?

Key points include:

  • Individuals with seriously delinquent tax debts (tax liens) will be ineligible for appointment or continued employment at the IRS.
  • This rule applies to all IRS personnel, including officers, employees, and contract employees.
  • The IRS Commissioner must annually verify that current employees meet this requirement and must check all new applicants before hiring.
  • Exceptions apply to debts being paid under an installment agreement or those currently under appeal or collection due process.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Ernst, Joni [R-IA].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

CATEGORIES

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