,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bbhb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #a1 #bjad 
,mr4 ,roberts 7for himself1 ,mr4 ,enzi1 
,mr4 ,cornyn1 ,mr4 ,toomey1 ,mr4        
,johanns1 ,mr4 ,thune1 ,mr4 ,rubio1 ,mr4
 ,mc,connell1 and ,mr4 ,isakson7        
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
prohibit the provision of performance   
awards to employees of the ,internal    
,revenue ,service who owe back taxes4   
#a4  ,short title  ,this ,act may be    
cited as the ,no ,bonuses for           
,tax-,delinquent ,,irs ,employees ,act  
of #bjad4  #b4  ,prohibition on         
performance awards to ,,irs employees   
who owe back taxes  7a7  ,in general    
,the ,commissioner of the ,internal     
,revenue ,service shall not provide any 
performance award 7including1 but not   
limited to1 bonuses1 step increases1 and
 time off7 to an employee of the        
,internal ,revenue ,service who owes an 

outstanding ,federal tax debt4  7b7     
,outstanding ,federal tax debt  ,for    
purposes of this section1 the term      
outstanding ,federal tax debt means any 
outstanding debt under the ,internal    
,revenue ,code of #aihf which has not   
been paid after an assessment of a tax1 
penalty1 or interest and which is not   
subject to further appeal or a petition 
for redetermination under such ,code4 ,a
 debt shall not fail to be treated as an
 outstanding ,federal tax debt merely   
because it is the subject of an         
installment agreement under section     
#faei of such ,code or an               
offer-in-compromise under section #gaba 
of such ,code4