Federal employees, officers, and contract workers at the Internal Revenue Service would be barred from serving in those roles if they owe the government a seriously delinquent tax debt, defined as unpaid taxes with a lien formally filed against them. The rule would not apply to people who are already paying off their debt under an approved installment or settlement agreement, or who have a pending hearing or relief request disputing the debt. Within six months of the law taking effect, and every year afterward, the IRS Commissioner would have to verify that current employees meet this requirement, and the agency would have to check job applicants before hiring them. The Office of Personnel Management would write the specific rules for how the IRS carries this out.
Transparency & Accountability
- IRS employee tax-compliance standard — Unpaid tax liens make staff ineligible, verified annually
Congressional Summary
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.
Details
- Congress
- 119th
- Chamber
- Senate
- Status
- summarized
- Action
- Introduced in Senate
- Action Date
- 2025-04-10
- Date Added
- 2026-07-01
- Source
- Congress.gov →
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