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No Hires for the Delinquent IRS Act

HR 371 · In committee · last action January 13, 2025

<p><strong>No Hires for the Delinquent IRS Act </strong></p><p>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.</p><p>The bill defines <em>seriously delinquent tax debt</em> as&nbsp;an outstanding tax debt for which a notice of lien is filed in public records, but excluding tax debts</p><ul><li>being paid pursuant to an installment agreement or offer-in-compromise,</li><li>for which collection action is suspended because a due process hearing or innocent spouse relief is requested,</li><li>subject to levy, or</li><li>released from levy due to economic hardship.</li></ul>

Sponsor

David Rouzer (R-NC)

Associated votes

No votes recorded against this bill yet — vote coverage is a work in progress.

Official summary

<p><strong>No Hires for the Delinquent IRS Act </strong></p><p>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.</p><p>The bill defines <em>seriously delinquent tax debt</em> as&nbsp;an outstanding tax debt for which a notice of lien is filed in public records, but excluding tax debts</p><ul><li>being paid pursuant to an installment agreement or offer-in-compromise,</li><li>for which collection action is suspended because a due process hearing or innocent spouse relief is requested,</li><li>subject to levy, or</li><li>released from levy due to economic hardship.</li></ul>