S. 1427 · 119th Congress
Audit the IRS Act
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R
ErnstSponsor2 cosponsors · 2 R
2 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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).
What it does: CRS summary · Introduced in Senate · Apr 10, 2025
Audit the IRS Act
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.
Finally, the bill requires Office of Personnel Management to issue regulations necessary to carry out the provisions of this bill.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Audit the IRS Act
Latest action (Apr 10, 2025): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Apr 10, 2025
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.