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This bill would stop the IRS from hiring any new employees until the Treasury Secretary publicly certifies that no IRS employee has a “seriously delinquent tax debt.” In simple terms, Congress would want the IRS to make sure its own workforce does not include people with major unpaid tax debts before bringing in more staff. The bill also spells out what counts as a seriously delinquent tax debt and lists several situations that would not count, such as debts being paid under an agreement or debts that are already being challenged.
- No one could be offered a new IRS job until the Treasury Secretary issues a public written certification saying the IRS has no employees with seriously delinquent tax debt.
- A seriously delinquent tax debt means a tax debt with a public tax lien filed against it.
- Some debts would not count, including debts being paid under an approved payment plan or settlement, debts in the middle of certain appeals or relief requests, and debts subject to levy in some cases.
- The bill is a hiring freeze for new IRS workers only; it does not directly change how the IRS collects taxes from the public.
Official Summaries
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 debts
- being 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, or
- released from levy due to economic hardship.
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 371 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 371
To prohibit the hiring of additional Internal Revenue Service employees
until the Secretary of the Treasury certifies that no employee of the
Internal Revenue Service has a seriously delinquent tax debt.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 13, 2025
Mr. Rouzer introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To prohibit the hiring of additional Internal Revenue Service employees
until the Secretary of the Treasury certifies that no employee of the
Internal Revenue Service has a seriously delinquent tax debt.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``No Hires for the Delinquent IRS
Act''.
SEC. 2. PROHIBITION ON IRS HIRING OF NEW EMPLOYEES UNTIL CERTIFICATION
THAT NO IRS EMPLOYEE HAS A SERIOUSLY DELINQUENT TAX DEBT.
(a) In General.--No officer or employee of the United States may
extend an offer of employment in the Internal Revenue Service to any
individual until after the date on which the Secretary of the Treasury
publicly issues a written certification that the Internal Revenue
Service does not employ any individual who has a seriously delinquent
tax debt.
(b) Seriously Delinquent Tax Debt.--For purposes of this section,
the term ``seriously delinquent tax debt'' means an outstanding debt
under the Internal Revenue Code of 1986 for which a notice of lien has
been filed in public records pursuant to section 6323 of such Code,
except that such term does not include--
(1) a debt that is being paid in a timely manner pursuant
to an agreement under section 6159 or section 7122 of such
Code;
(2) a debt with respect to which a collection due process
hearing under section 6330 of such Code, or relief under
subsection (a), (b), or (f) of section 6015 of such Code, is
requested or pending;
(3) a debt with respect to which a levy has been issued
under section 6331 of such Code (or a debt with respect to
which the applicant for employment agrees to be subject to a
levy issued under such section); and
(4) a debt with respect to which relief under section
6343(a)(1)(D) of such Code is granted.
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