,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cebc  ,,in ,,the ,,house ,,of  
,,representatives  ,november #ah1 #bjac 
,mr4 ,kingston introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide for audits of
 the ,internal ,revenue ,service to     
ensure that employees and service       
contractors of the ,internal ,revenue   
,service file their ,federal tax returns
 on time and pay ,federal tax debts     
owed4  #a4 ,short title ,this ,act may  
be cited as the ,,irs ,accountability   
,act4  #b4 ,findings ,congress finds the
 following3  7#a7 ,the ,internal        
,revenue ,manual requires all ,internal 
,revenue ,service employees1 and        
contract employees1 to file their       
,federal tax returns on time and pay any
 ,federal tax debt4  7#b7 ,the ,treasury
 ,inspector ,general for ,tax           
,administration reports that as of ,june
 #ad1 #bjab1 #fia of the #ac1eia        

,internal ,revenue ,service contractor  
employees reviewed by the ,treasury     
,inspector ,general for ,tax            
,administration had #e4d million in     
,federal tax debt4  7#c7 ,of the #fia   
contractor employees1 #ceb were not     
currently on a payment plan to resolve  
their tax debt4  7#d7 ,the ,treasury    
,inspector ,general for ,tax            
,administration also found that while   
the ,internal ,revenue ,service reviews 
employee tax compliance every year1 the 
,internal ,revenue ,service only reviews
 contract employee tax compliance only  
once every five years or if the contract
 employee has had longer than a two-year
 break in service4  #c4 ,tax ,compliance
 by ,internal ,revenue ,service         
employees and contractors  7a7 ,in      
general ,subchapter ,a of chapter #hj of
 the ,internal ,revenue ,code of #aihf  
is amended by adding at the end the     
following new section3  #ghaa4 ,tax     
,compliance by ,internal ,revenue       
,service employees and contractors  7a7 

,employee and contractor tax compliance 
audits ,not later than #a year after the
 date of the enactment of this section1 
and annually thereafter1 the ,treasury  
,inspector ,general for ,tax            
,administration shall conduct annual    
audits of employees and service         
contractors of the ,internal ,revenue   
,service to determine tax compliance    
with the following acts and omissions   
punishable under paragraphs 7#h7 and    
7#i7 of section #abjc7;b7 of the        
,internal ,revenue ,service             
,restructuring and ,reform ,act of      
#aiih3  7#a7 willful failure to file any
 return of tax required under the       
,internal ,revenue ,code of #aihf on or 
before the date prescribed therefor     
7including any extensions71 unless such 
failure is due to reasonable cause and  
not to willful neglect1 and  7#b7       
willful understatement of ,federal tax  
liability1 unless such understatement is
 due to reasonable cause and not to     
willful neglect4  7b7 ,penalty  7#a7    

,internal ,revenue ,service employees   
,see section #abjc of the ,internal     
,revenue ,service ,restructuring and    
,reform ,act of #aiih for provisions    
relating to personnel actions against   
employees of the ,internal ,revenue     
,service in case of misconduct4  7#b7   
,service contractor ,if there is a final
 administrative or judicial             
determination that a service contractor 
committed an act or omission described  
in subsection 7a71 then--  7,a7 in the  
case of contracts entered into after the
 date of the enactment of this section1 
the employment or contract relationship 
7as the case may be7 with the service   
contractor1 and any individual providing
 services to the service contractor     
determined in such determination to have
 committed such act or omission1 shall  
be terminated1 and  7,b7 the contractor 
shall be debarred for not less than #e  
years1 as determined by the ,secretary4 
7c7 ,limitation on contract authority   
,the ,internal ,revenue ,service may not

 enter into a contract after the date of
 the enactment of this section for      
services unless the contract contains a 
clause under which the service          
contractor agrees to be subject to this 
section4  7d7 ,service contractor ,for  
purposes of this section1 the term      
service contractor means any contractor 
providing services to the ,internal     
,revenue ,service1 including any agent  
of such contractor and any subcontractor
 of such contractor providing such      
services1 and any employee or intern of 
any such contractor or subcontractor    
providing such services4  4  7b7        
,clerical amendment ,the table of       
sections for subchapter ,a of chapter   
#hj of the ,internal ,revenue ,code of  
#aihf is amended by adding at the end   
the following new item3  ,sec4 #ghaa4   
,tax ,compliance by ,internal ,revenue  
,service employees and contractors4  4  
7c7 ,effective date ,the amendments made
 by this section shall apply with       
respect to audits conducted after the   

date of the enactment of this ,act4