This bill would prohibit the Internal Revenue Service (IRS) from offering any person a job until the agency certifies that it doesn’t have any employees with seriously delinquent tax debt.
A seriously delinquent tax debt would be defined as a tax debt for which the IRS has filed a notice of lien in public records. Excluded from that definition would be any tax debt:
That is being being in a timely manner under an approved installment payment agreement or an offer-in-compromise;
For which a collection process hearing has been requested or is pending;
For which a tax levy has been issued;
Where relief has been granted due to economic hardship.