,,ii  ,calendar ,no4 #dcd #aadth        
,,congress  #b;d ,session  ,h4 ,r4 #abjf
  ,,in ,,the ,,senate ,,of ,,the        
,,united ,,states  ,april #ba1          
#bjaf,received2 read the first time     
,april #be1 #bjaf,read the second time  
and placed on the calendar  ,,an ,,act  
,to prohibit the hiring of additional   
,internal ,revenue ,service employees   
until the ,secretary of the ,treasury   
certifies that no employee of the       
,internal ,revenue ,service has a       
seriously delinquent tax debt4  #a4     
,short title ,this ,act may be cited as 
the ,no ,hires for the ,delinquent ,,irs
 ,act4  #b4 ,prohibition on ,,irs hiring
 of new employees until certification   
that no ,,irs employee has a seriously  
delinquent tax debt  7a7 ,in general ,no
 officer or employee of the ,united     
,states may extend an offer of          
employment in the ,internal ,revenue    
,service to any individual until after  
the ,secretary of the ,treasury has     
submitted to ,congress either the       

certification described in subsection   
7b7 or the report described in          
subsection 7c74  7b7 ,certification     
7#a7 ,in general ,the certification     
referred to in subsection 7a7 is a      
written certification by the ,secretary 
that the ,internal ,revenue ,service    
does not employ any individual who has a
 seriously delinquent tax debt4  7#b7   
,seriously delinquent tax debt ,for     
purposes of this section1 the term      
seriously delinquent tax debt means an  
outstanding debt under the ,internal    
,revenue ,code of #aihf for which a     
notice of lien has been filed in public 
records pursuant to section #fcbc of    
such ,code1 except that such term does  
not include--  7,a7 a debt that is being
 paid in a timely manner pursuant to an 
agreement under section #faei or section
 #gabb of such ,code2  7,b7 a debt with 
respect to which a collection due       
process hearing under section #fccj of  
such ,code1 or relief under subsection  
7a71 7b71 or 7f7 of section #fjae of    

such ,code1 is requested or pending2    
7,c7 a debt with respect to which a levy
 has been made under section #fcca of   
such ,code 7or a debt with respect to   
which the individual agrees to be       
subject to a levy made under such       
section72 and  7,d7 a debt with respect 
to which relief under section           
#fcdc7;a77#a77;,d7 of such ,code is     
granted4  7c7 ,report ,the report       
referred to in subsection 7a7 is a      
report that--  7#a7 states that the     
certification described in subsection   
7b7 cannot be made2  7#b7 provides an   
explanation of why such certification is
 not possible2  7#c7 outlines the       
remedial actions that would be required 
for the ,secretary to be in a position  
to so certify2 and  7#d7 provides an    
indication of the time that would be    
required for those actions to be        
completed4  7d7 ,effective date ,this   
section shall apply to offers of        
employment extended after ,december #ca1
 #bjaf4  #c4 ,no additional funds       

authorized ,no additional funds are     
authorized to carry out the requirements
 of this ,act4 ,such requirements shall 
be carried out using amounts otherwise  
authorized4  ,passed the ,house of      
,representatives ,april #bj1            
#bjaf4,karen ,l4 ,haas1,clerk  ,april   
#be1 #bjaf,read the second time and     
placed on the calendar