US Federal 2025-2026 Regular Session

US Federal Senate Bill SB1427

Introduced
4/10/25  

Caption

Audit the IRS Act

Impact

The enactment of SB1427 would create significant implications for IRS employment standards and could necessitate a detailed verification process for applicants and current employees. It mandates that the IRS Commissioner verify the tax status of applicants and employees annually, ensuring that no one employed by the IRS poses a potential conflict of interest regarding unpaid tax debts. This could lead to a reduction in qualified candidates, potentially impacting IRS operations and efficiency, especially if a significant number of potential applicants are disqualified due to tax issues.

Summary

SB1427, known as the 'Audit the IRS Act', is a legislative proposal aimed at establishing the ineligibility of individuals with seriously delinquent tax debts from being employed by the Internal Revenue Service (IRS). This bill outlines specific criteria under which such individuals would be barred from IRS employment, creating a clear distinction between those with outstanding tax liabilities and their ability to hold positions within the agency responsible for tax collection and enforcement. The goal is to ensure that employees of the IRS are not in violation of tax laws themselves, thereby promoting accountability and integrity within the agency.

Contention

Notable points of contention surrounding the bill may stem from concerns regarding fairness and the definition of 'seriously delinquent tax debts.' Critics might argue that this measure could disproportionately affect certain populations or unfairly punish individuals who may be in the process of resolving their tax issues. Furthermore, the bill's critics could raise concerns about the administrative burden placed on the IRS and the potential for decreased diversity within the agency. Supporters will likely advocate for the bill as a necessary measure to restore public trust and ensure that federal employees adhere to the very laws they are responsible for enforcing.

Companion Bills

No companion bills found.

Previously Filed As

US SB2251

Audits conducted by the state auditor and charges for audits.

US HB371

No Hires for the Delinquent IRS Act This bill prohibits the hiring of additional Internal Revenue Service (IRS) employees until the Department of the Treasury publicly certifies in writing that the IRS does not employ any individual who has a seriously delinquent tax debt.The bill defines seriously delinquent tax debt as an outstanding tax debt for which a notice of lien is filed in public records, but excluding tax debtsbeing paid pursuant to an installment agreement or offer-in-compromise,for which collection action is suspended because a due process hearing or innocent spouse relief is requested,subject to levy, orreleased from levy due to economic hardship.

US SB1323

Performance audits; auditor general

US SB1645

performance audits; auditor general

US HB07090

An Act Concerning The Timing And Scope Of Audits By The Auditors Of Public Accounts.

US SB1444

Tax DODGER Act Tax Delinquencies and Overdue Debts are Government Employees’ Responsibility Act

US HB2052

Providing for internal auditing; and imposing duties on the Auditor General.

US LB280

Require audits of authorized gaming operators and provide powers and duties for the Auditor of Public Accounts

US HB1274

Relating To The State Auditor.

US HB1274

Relating To The State Auditor.

Similar Bills

No similar bills found.