,,ii  #aahth ,,congress  #b;d ,session  
,s4 #dhbf  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #bi1     
#bjbd,ms4 ,ernst 7for herself and ,mrs4 
,blackburn7 introduced the following    
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to provide that persons having       
seriously delinquent tax debts shall be 
ineligible for employment by the        
,internal ,revenue ,service4  #a4 ,short
 title ,this ,act may be cited as the   
,audit the ,,irs ,act4  #b4             
,ineligibility of persons having        
seriously delinquent tax debts for      
employment by ,internal ,revenue        
,service  7a7 ,definitions ,for purposes
 of this section-- 7#a7 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 and  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 and
  7#b7 the term applicable employee     
means an officer1 employee1 or contract 
employee of the ,internal ,revenue      
,service4  7b7 ,ineligibility for       
employment by ,,irs ,an individual who  
has a seriously delinquent tax debt     
shall be ineligible to be appointed1 or 
to continue serving1 as an applicable   
employee4  7c7 ,verification  7#a7 ,in  
general ,not later than #f months after 
the date of enactment of this ,act1 and 
annually thereafter1 the ,commissioner  
of ,internal ,revenue shall verify that 
each applicable employee is not in      
violation of the requirement described  
in subsection 7b74  7#b7 ,applicants ,in
 the case of any individual who is      

applying for a position with the        
,internal ,revenue ,service as an       
applicable employee1 the ,commissioner  
of ,internal ,revenue shall verify that 
such individual is not in violation of  
the requirement described in subsection 
7b7 prior to such individual being      
appointed as an applicable employee4    
7d7 ,regulations ,the ,office of        
,personnel ,management shall1 for       
purposes of carrying out this section   
with respect to the ,internal ,revenue  
,service1 prescribe any regulations     
which the ,office considers necessary4