,,ii  #aah? ,,congress  #b;d ,session   
,s4 #dhbf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bi1 #bjbd,ms4   
,ern/ 7= h]self & ,mrs4 ,blackburn7     
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to provide t p]sons
 hav+ s]i\sly del9qu5t tax debts %all be
 ineligible = employm5t by ! ,int]nal   
,rev5ue ,s]vice4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,audit ! ,,irs     
,act4  #b4 ,ineligibility ( p]sons hav+ 
s]i\sly del9qu5t tax debts = employm5t  
by ,int]nal ,rev5ue ,s]vice  7a7        
,def9itions ,= purposes ( ?is section-- 
7#a7 ! 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#b7 ! t]m          
applicable employee means an (fic]1     
employee1 or contract employee ( !      
,int]nal ,rev5ue ,s]vice4  7b7          
,ineligibility = employm5t by ,,irs ,an 
individual :o has a s]i\sly del9qu5t tax
 debt %all be ineligible to be appo9t$1 
or to cont9ue s]v+1 z an applicable     
employee4  7c7 ,v]ification  7#a7 ,9    
g5]al ,n lat] ?an #f mon?s aft] ! date (
 enactm5t ( ?is ,act1 & annually        
!reaft]1 ! ,commission] ( ,int]nal      
,rev5ue %all v]ify t ea* applicable     
employee is n 9 violation ( ! requirem5t
 describ$ 9 subsection 7b74  7#b7       
,applicants ,9 ! case ( any individual  
:o is apply+ = a position ) ! ,int]nal  
,rev5ue ,s]vice z an applicable         
employee1 ! ,commission] ( ,int]nal     
,rev5ue %all v]ify t su* individual is n
 9 violation ( ! requirem5t describ$ 9  
subsection 7b7 prior to su* individual  

be+ appo9t$ z an applicable employee4   
7d7 ,regulations ,! ,(fice ( ,p]sonnel  
,managem5t %all1 = purposes ( c>ry+ out 
?is section ) respect to ! ,int]nal     
,rev5ue ,s]vice1 prescribe any          
regulations :i* ! ,(fice consid]s       
necess>y4