S. 1427 · Where this bill is now
In committee
Introduced in the Senate, Apr 10, 2025
What this bill does
In plain words · AI-written from the official summaryPrevents IRS workers with unpaid taxes from serving
This bill would stop the IRS from hiring or keeping employees who have seriously unpaid tax debts. A seriously delinquent tax debt means the IRS has filed a legal notice (called a tax lien) against someone, unless they're paying it through an installment plan or have requested a hearing to dispute it. The IRS would need to check every year that current workers don't have this kind of unpaid debt, and would have to verify new hires don't either.
How it affects you
If you work for the IRS, this could affect you if you have unpaid taxes with a lien filed against you. For the general public, this mainly shapes who can work at the agency that collects your taxes.
Read the official summary (Introduced in Senate, Apr 10, 2025)
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.
Written by AI (Claude) using only the official summary by the Congressional Research Service, the Library of Congress’s nonpartisan research staff. It can miss nuance, so check the official summary and the bill text for details.
1st SessionS. 1427
A BILL
Audit the IRS Act
Sponsor: Sen. Joni Ernst (R-IA) · Introduced Apr 10, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Apr 10, 2025: “Read twice and referred to the Committee on Finance.”