H.R. 3021 — Introduced in House

I 113th CONGRESS 1st Session H. R. 3021 IN THE HOUSE OF REPRESENTATIVES August 2, 2013 Mr. Fincher introduced the following bill; which was referred to the Committee on the Judiciary A BILL To provide for the personal liability of certain Federal officers and employees of the Internal Revenue Service, and for other purposes. 1. Short title This Act may be cited as the IRS Employee Responsibility Act of 2013. 2. In general (a) Finding regarding officer or employee actions If any officer or employee of the Internal Revenue Service is held liable in any action pertaining to the official duties of that officer or employee, then the court may award, where the court finds that actions at issue of the officer or employee of the United States were in violation of Federal law, vexatious, frivolous, or in bad faith, unless the court finds that special circumstances make the award unjust, to the plaintiff attorneys’ fees and other costs of litigation, in addition to any other award available under law. (b) Officer or employee To bear costs of litigation If the court makes a finding under subsection (a) that the actions at issue of the officer or employee of the United States were in violation of Federal law, vexatious, frivolous, or in bad faith, the court may order that all awards, including any award of costs of litigation under subsection (a) shall be paid by that officer or employee, and that the United States may not reimburse that officer or employee.