Audit the IRS Act prohibits individuals with seriously delinquent tax debts from being employed by the IRS.
The Audit the IRS Act makes individuals with seriously delinquent tax debts ineligible for employment by the Internal Revenue Service. A "seriously delinquent tax debt" is defined as an outstanding debt for which a notice of lien has been filed in public records, excluding debts being paid under an agreement or those with pending hearings or relief requests. The Commissioner of Internal Revenue must verify annually that employees do not have such debts. The Office of Personnel Management will issue necessary regulations.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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