No Hires for the Delinquent IRS Act

This bill would stop the IRS from hiring any new employees until the Treasury Department publicly certifies that no current IRS worker has a “seriously delinquent tax debt.” A “seriously delinquent” debt means a tax bill with a filed lien in public records. Debts under an installment plan or offer in compromise, under a pending due process hearing or innocent spouse request, already under a levy, or released from levy due to economic hardship do not count as “seriously delinquent” for this rule .

Key points

• Who is affected: IRS job applicants, current IRS employees with serious unpaid tax liens, and taxpayers who may feel hiring impacts at the IRS.
• What changes: A freeze on new IRS hiring until Treasury certifies in writing that no IRS employee has a seriously delinquent tax debt, as defined above .
• When it applies: The freeze lasts until the certification is issued publicly by Treasury.