US SB1427

Individuals with seriously delinquent tax debts are ineligible to be hired or continue working as IRS officers, employees, or contract employees

"Seriously delinquent tax debt" is defined as outstanding federal tax debt with a public lien filed, excluding debts under payment agreements or those with pending collection hearings or innocent spouse relief requests

The IRS Commissioner must verify within 6 months of enactment, and annually thereafter, that all current employees comply with the tax debt requirement

All applicants for IRS positions must be verified as compliant before being hired

The Office of Personnel Management is directed to prescribe regulations necessary to implement the requirements