What This Bill Does · Plain English
Summary · Congress.gov
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.
Action Timeline
2025-04-10
Introduced in Senate
2025-04-10
Read twice and referred to the Committee on Finance.
Frequently Asked Questions
Did S.1427 pass?
S.1427 is still alive. Current stage: COMMITTEE. Pass likelihood: pending.
What does S.1427 do?
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 ann…
Who sponsored S.1427?
S.1427 was sponsored by Joni Ernst (R-Iowa).
Full Bill Text
119 S1427 IS: Audit the IRS Act U.S. Senate 2025-04-10 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II 119th CONGRESS 1st Session S. 1427 IN THE SENATE OF THE UNITED STATES April 10, 2025 Ms. Ernst (for herself, Mrs. Blackburn , and Mr. Scott of Florida ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To provide that persons having seriously delinquent tax debts shall be ineligible for employment by the Internal Revenue Service. 1. Short title This Act may be cited as the Audit the IRS Act . 2. Ineligibility of persons having seriously delinquent tax debts for employment by Internal Revenue Service (a) Definitions For purposes of this section— (1) 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— (A) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or section 7122 of such Code; and (B) 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; and (2) the term applicable employee means an officer, employee, or contract employee of the Internal Revenue Service. (b) Ineligibility for employment by IRS An individual who has a seriously delinquent tax debt shall be ineligible to be appointed, or to continue serving, as an applicable employee. (c) Verification (1) In general Not later than 6 months after the date of enactment of this Act, and annually thereafter, the Commissioner of Internal Revenue shall verify that each applicable employee is not in violation of the requirement described in subsection (b). (2) Applicants In the case of any individual who is applying for a position with the Internal Revenue Service as an applicable employee, the Commissioner of Internal Revenue shall verify that such individual is not in violation of the requirement described in subsection (b) prior to such individual being appointed as an applicable employee. (d) Regulations The Office of Personnel Management shall, for purposes of carrying out this section with respect to the Internal Revenue Service, prescribe any regulations which the Office considers necessary.
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