No Hires for the Delinquent IRS Act

(This measure has not been amended since it was reported to the House on April 18, 2016. The summary of that version is repeated here.)

No Hires for the Delinquent IRS Act

(Sec. 2) This bill prohibits any federal officer or employee from hiring any Internal Revenue Service (IRS) employees until the IRS submits to Congress either: (1) a written certification that the IRS does not employ any individual who has a seriously delinquent tax debt, or (2) a report detailing why the certification cannot be made and necessary remedial actions.

A seriously delinquent tax debt is an outstanding tax debt for which the IRS has filed a notice of lien in public records, excluding a tax debt: (1) that is being paid in a timely manner under an approved installment payment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or is pending, (3) for which a tax levy has been issued, or (4) with respect to which relief has been granted due to economic hardship.

If the IRS is unable to provide the required certification, it may submit to Congress a report that:

• states that the certification cannot be made,
• explains why the certification is not possible,
• outlines remedial actions required to provide a certification, and
• indicates the time required for the actions to be completed.

(Sec. 3) No additional funds are authorized to carry out the requirements of this bill.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov