Bill · S. 1427· Senate(119-S-1427)
Audit the IRS Act
- Introduced
- 4/10/2025
- Last activity
- 4/10/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Joni Ernst
- Cosponsors
- - 2 - 0
- Introduced
- In Committee
What this bill would do
This bill, known as the "Audit the IRS Act," aims to prevent people with serious tax issues from working at the IRS. It defines a "seriously delinquent tax debt" as an unpaid debt under the Internal Revenue Code that has a public notice of lien filed against it. Under this rule, such individuals would be ineligible to be hired or to continue serving as an officer, employee, or contract employee of the Internal Revenue Service. The Commissioner of Internal Revenue would be responsible for verifying that all current and new employees meet these standards. This verification must happen within six months of the Act passing and annually thereafter.
Yes
Does this make what the government does easier for the public to see?+5
The bill increases accountability and integrity within the IRS by prohibiting employees with significant tax debts from serving.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Employment Standards: The bill ensures that individuals with certain outstanding tax debts cannot be appointed to or continue serving as an officer, employee, or contract employee of the IRS (Section 2(b)). This establishes a specific standard for those working within the agency.
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Verification Protections: The Commissioner of Internal Revenue is required to verify that applicants do not have these debts before they are appointed (Section 2(c)(2)). This provides a structured process for checking the eligibility of new hires.
Potential Negative Impacts for People
-
Employment Restrictions: Individuals with a "seriously delinquent tax debt" would be ineligible to be appointed or to continue serving as an applicable employee, which includes officers, employees, or contract employees of the IRS (Section 2(b)).
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Debt Definitions: The definition of "seriously delinquent tax debt" includes any outstanding debt under the Internal Revenue Code of 1986 for which a notice of lien has been filed in public records (Section 2(a)(1)). This could impact those seeking employment at the agency if they have such a debt and do not meet specific exceptions regarding timely payments or pending hearings (Section 2(a)(1)(A) and (B)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Governance And Ideology
- Improves Government Transparency+5
- 4/10/2025
- Read twice and referred to the Committee on Finance.
- 2 Cosponsors added.
- Introduced in Senate
Marsha BlackburnRepublican · Tennessee
Rick ScottRepublican · Florida