No Hires for the Delinquent IRS Act
No Hires for the Delinquent IRS Act
Plain Language Summary
# No Hires for the Delinquent IRS Act - Summary **What the bill would do:** This bill would freeze new IRS hiring until the Treasury Department certifies in writing that no IRS employees have seriously delinquent tax debts. A "seriously delinquent tax debt" is defined as unpaid taxes with a public lien filed against the person, though it excludes people who are actively paying through installment plans, have pending appeals, or received hardship relief. **Who it affects:** The bill primarily affects the IRS and potential job applicants.
It also indirectly impacts taxpayers, as it could limit the IRS's ability to hire new staff for customer service, audits, and other operations. The bill's premise is that IRS employees should comply with tax obligations themselves before the agency can expand its workforce. **Current status:** The bill was introduced in the 119th Congress by Representative David Rouzer (R-NC) and is currently in committee, meaning it has not yet been voted on by the full House of Representatives.
CRS Official Summary
No Hires for the Delinquent IRS Act This bill prohibits the hiring of additional Internal Revenue Service (IRS) employees until the Department of the Treasury publicly certifies in writing that the IRS does not employ any individual who has a seriously delinquent tax debt.The bill defines seriously delinquent tax debt as an outstanding tax debt for which a notice of lien is filed in public records, but excluding tax debtsbeing paid pursuant to an installment agreement or offer-in-compromise,for which collection action is suspended because a due process hearing or innocent spouse relief is requested,subject to levy, orreleased from levy due to economic hardship.
Latest Action
Referred to the House Committee on Ways and Means.