119th Congress Taxation
S. 1427: Audit the IRS Act
Introduced
- Introduced (completed)
- Passed Senate (not reached)
- Passed House (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill prohibits an individual who has a seriously delinquent tax debt from being appointed or continuing to serve as an officer, employee, or contract employee of the Internal Revenue Service (IRS).
The bill defines seriously delinquent tax debt as any tax debt for which the IRS has filed a notice of a tax lien other than a tax debt (1) that is being paid in a timely manner pursuant to an installment agreement or offer in compromise, or (2) for which a collection due process hearing or innocent spouse relief is requested or pending.
The bill requires the IRS to verify annually that IRS officers, employees, and contract employees do not have a seriously delinquent tax debt. The IRS also must verify that applicants for such positions do not have a seriously delinquent tax debt prior to hiring.
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Finally, the bill requires Office of Personnel Management to issue regulations necessary to carry out the provisions of this bill.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Marsha Blackburn R-TNOriginal
- Rick Scott R-FLOriginal
Who scored on this bill
No member has earned points from it yet.
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Introductions and cosponsorships count toward weekly caps and show no points.
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History
- Introduced in the Senate by Joni Ernst.
Show the full action history (2 actions)
- Introduced in Senate
- Read twice and referred to the Committee on Finance.