,,ii  ,cal5d> ,no4 #dcd #aad? ,,congress
  #b;d ,session  ,h4 ,r4 #abjf  ,,9 ,,! 
,,s5ate ,,( ,,! ,,unit$ ,,/ates  ,april 
#ba1 #bjaf,receiv$2 read ! fir/ "t      
,april #be1 #bjaf,read ! second "t &    
plac$ on ! cal5d>  ,,an ,,act  ,to      
prohibit ! hir+ ( additional ,int]nal   
,rev5ue ,s]vice employees until !       
,secret>y ( ! ,treasury c]tifies t no   
employee ( ! ,int]nal ,rev5ue ,s]vice   
has a s]i\sly del9qu5t tax debt4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,no ,hires = ! ,del9qu5t ,,irs ,act4    
#b4 ,prohibition on ,,irs hir+ ( new    
employees until c]tification t no ,,irs 
employee has a s]i\sly del9qu5t tax debt
  7a7 ,9 g5]al ,no (fic] or employee ( !
 ,unit$ ,/ates may ext5d an (f] (       
employm5t 9 ! ,int]nal ,rev5ue ,s]vice  
to any individual until aft] ! ,secret>y
 ( ! ,treasury has submitt$ to ,congress
 ei!r ! c]tification describ$ 9         
subsection 7b7 or ! report describ$ 9   
subsection 7c74  7b7 ,c]tification  7#a7
 ,9 g5]al ,! c]tification ref]r$ to 9   

subsection 7a7 is a writt5 c]tification 
by ! ,secret>y t ! ,int]nal ,rev5ue     
,s]vice does n employ any individual :o 
has a s]i\sly del9qu5t tax debt4  7#b7  
,s]i\sly del9qu5t tax debt ,= purposes (
 ?is section1 ! t]m s]i\sly del9qu5t tax
 debt means an out/&+ debt "u ! ,int]nal
 ,rev5ue ,code ( #aihf = :i* a notice ( 
li5 has be5 fil$ 9 public records       
pursuant to section #fcbc ( su* ,code1  
except t su* t]m does n include--  7,a7 
a debt t is be+ paid 9 a timely mann]   
pursuant to an agreem5t "u section #faei
 or section #gabb ( su* ,code2  7,b7 a  
debt ) respect to :i* a collection due  
process he>+ "u section #fccj ( su*     
,code1 or relief "u subsection 7a71 7b71
 or 7f7 ( section #fjae ( su* ,code1 is 
reque/$ or p5d+2  7,c7 a debt ) respect 
to :i* a levy has be5 made "u section   
#fcca ( su* ,code 7or a debt ) respect  
to :i* ! individual agrees to be subject
 to a levy made "u su* section72 &  7,d7
 a debt ) respect to :i* relief "u      
section #fcdc7;a77#a77;,d7 ( su* ,code  

is grant$4  7c7 ,report ,! report ref]r$
 to 9 subsection 7a7 is a report t--    
7#a7 /ates t ! c]tification describ$ 9  
subsection 7b7 _c be made2  7#b7        
provides an explanation ( :y su*        
c]tification is n possible2  7#c7       
outl9es ! rem$ial actions t w\ld be     
requir$ = ! ,secret>y to be 9 a position
 to s c]tify2 &  7#d7 provides an       
indication ( ! "t t w\ld be requir$ = ^?
 actions to be complet$4  7d7 ,effective
 date ,?is section %all apply to (f]s ( 
employm5t ext5d$ aft] ,decemb] #ca1     
#bjaf4  #c4 ,no additional funds        
au?oriz$ ,no additional funds are       
au?oriz$ to c>ry out ! requirem5ts ( ?is
 ,act4 ,su* requirem5ts %all be c>ri$   
out us+ am\nts o!rwise au?oriz$4  ,pass$
 ! ,h\se ( ,repres5tatives ,april #bj1  
#bjaf4,k>5 ,l4 ,haas1,cl]k  ,april #be1 
#bjaf,read ! second "t & plac$ on !     
cal5d>