,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #deca  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #cj1 #bjad ,mr4
 ,sam ,johnson ( ,texas 7= himself1 ,mr4
 ,brady ( ,texas1 ,mr4 ,pauls51 ,mr4    
,tib]i1 ,mr4 ,b\/any1 ,mr4 ,kelly (     
,p5nsylvania1 ,mr4 ,m>*ant1 ,mr4 ,griff9
 ( ,arkansas1 ,ms4 ,j5k9s1 ,mr4 ,g]la*1 
,mrs4 ,black1 ,mr4 ,rei*]t1 ,mr4 ,s*ock1
 ,mr4 ,roskam1 & ,mr4 ,r5acci7 introduc$
 ! foll[+ bill2 :i* 0 ref]r$ to !       
,committee on ,ways & ,means  ,a ,,bill 
,to prohibit ! provision ( p]=mance     
aw>ds to employees ( ! ,int]nal ,rev5ue 
,s]vice :o owe back taxes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,no     
,bonuses = ,tax ,del9qu5t ,,irs         
,employees ,act ( #bjad4  #b4           
,prohibition on p]=mance aw>ds to ,,irs 
employees :o owe back taxes  7a7 ,9     
g5]al ,! ,commission] ( ! ,int]nal      
,rev5ue ,s]vice %all n provide any      
p]=mance aw>d 7includ+1 b n limit$ to1  
bonuses1 /ep increases1 & "t (f7 to an  
employee ( ! ,int]nal ,rev5ue ,s]vice :o

 owes an out/&+ ,f$]al tax debt4  7b7   
,out/&+ ,f$]al tax debt ,= purposes (   
?is section1 ! t]m out/&+ ,f$]al tax    
debt means any out/&+ debt "u ! ,int]nal
 ,rev5ue ,code ( #aihf :i* has n be5    
paid aft] an assessm5t ( a tax1 p5alty1 
or int]e/ & :i* is n subject to fur!r   
appeal or a petition = r$et]m9ation "u  
su* ,code4 ,a debt %all n fail to be    
treat$ z an out/&+ ,f$]al tax debt m]ely
 because x is ! subject ( an in/allm5t  
agreem5t "u section #faei ( su* ,code or
 an (f]-9-compromise "u section #gaba ( 
su* ,code4