No Hires for the Delinquent IRS Act

Bill Number

H.R. 371

Origin Chamber

House

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-01-13: Referred to the House Committee on Ways and Means.

Last Updated

2025-04-03T12:41:01Z

AI-Generated Summary

Purpose

The "No Hires for the Delinquent IRS Act" (H.R. 371) aims to promote tax compliance among Internal Revenue Service (IRS) employees by halting the hiring of new staff until it is certified that no current IRS employee has a seriously delinquent tax debt. This measure seeks to ensure that IRS personnel, who enforce tax laws, are themselves adhering to those laws.

Key Provisions

• Hiring Prohibition: No U.S. government official or employee may offer a job to a new IRS hire until the Secretary of the Treasury issues a public written certification confirming that the IRS employs no individuals with seriously delinquent tax debts.
• Definition of Seriously Delinquent Tax Debt: This refers to an unpaid tax obligation under the Internal Revenue Code (the main U.S. tax law) where a public notice of lien (a legal claim on property to secure payment) has been filed. Exclusions include:
• Debts being paid on time under an installment agreement or offer of compromise (settlement options).
• Debts with a requested or ongoing collection due process hearing (a taxpayer's right to challenge IRS collection actions) or relief from joint tax liability (e.g., for innocent spouses).
• Debts subject to a levy (seizure of assets) or where the job applicant agrees to such a levy.
• Debts fully released due to error, hardship, or other relief provisions.

Significant Changes to Existing Law

• This bill introduces a new condition on IRS hiring authority, linking it directly to the tax compliance status of current employees. Previously, IRS hiring was not explicitly restricted by the collective tax debt status of its workforce, though individual applicants must generally demonstrate personal tax compliance during background checks.
• It builds on existing IRS policies requiring employees to file and pay taxes but adds an agency-wide certification requirement before any expansion of staff.

Potential Impacts

• On Government Agencies: The IRS may face delays in recruiting and filling positions, potentially slowing enforcement of tax laws, processing of returns, or customer service improvements, especially if certification is delayed due to unresolved employee debts.
• On Citizens: Taxpayers could experience indirect effects, such as longer wait times for IRS assistance or audits, if hiring freezes limit workforce growth. It may also enhance public trust in the IRS by emphasizing employee accountability.
• On International Relations: No direct impacts, as the bill focuses solely on domestic IRS operations.

Main Stakeholders Affected

• IRS Employees and Applicants: Current staff with qualifying tax debts must resolve them for the agency to hire anew; potential hires face delayed opportunities.
• U.S. Department of the Treasury and Secretary: Bears responsibility for certification, requiring audits or reviews of employee tax records.
• Taxpayers and Congress: Congress gains oversight leverage; taxpayers benefit from perceived fairness but may see operational disruptions.
• U.S. Government Officials: Involved in hiring processes across agencies, as the prohibition applies broadly to federal offers for IRS roles.

Notable Legal, Constitutional, or Political Implications

• Legal: The bill enforces existing tax lien rules (under Internal Revenue Code sections like 6323 for liens and 6330 for hearings) but could lead to challenges if the certification process invades employee privacy or conflicts with labor laws protecting personal financial information. It does not alter core tax enforcement powers.
• Constitutional: Potential due process concerns for employees if debt reviews are not handled fairly, though exclusions for pending appeals mitigate this. No direct First Amendment or equal protection issues apparent.
• Political: Highlights accountability for tax agencies amid debates on IRS funding and integrity; it may influence budget allocations for IRS staffing, as recent laws (e.g., Inflation Reduction Act) aimed to expand the workforce for better enforcement.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Rouzer, David [R-NC-7]

Recent Actions

• 2025-01-13: Referred to the House Committee on Ways and Means.
• 2025-01-13: Introduced in House
• 2025-01-13: Introduced in House

Bill Versions

• No Hires for the Delinquent IRS Act — issued 2025-01-13 — PDF (3 pages)