Docket HopperPart I · Bills · 119th S. 1427
S. 1427 · 119th CongressTaxation

Audit the IRS Act has not moved since its introduction on Apr 10, 2025, with cosponsors, all Republicans

Sponsored by Ernst, Joni R-IA · 2 cosponsors: 0 Democrats, 2 Republicans
IntroducedApr 10, 2025
Reported—
Passed one chamber—
Passed both—
Law—
What it changes · CRS summary

Written by the Congressional Research Service [2]. 163 words.

Audit the IRS Act This bill prohibits an individual who has a seriously delinquent tax debt from being appointed or continuing to serve as an officer, employee, or contract employee of the Internal Revenue Service (IRS). The bill defines seriously delinquent tax debt as any tax debt for which the IRS has filed a notice of a tax lien other than a tax debt (1) that is being paid in a timely manner pursuant to an installment agreement or offer in compromise, or (2) for which a collection due process hearing or innocent spouse relief is requested or pending. The bill requires the IRS to verify annually that IRS officers, employees, and contract employees do not have a seriously delinquent tax debt. The IRS also must verify that applicants for such positions do not have a seriously delinquent tax debt prior to hiring. Finally, the bill requires Office of Personnel Management to issue regulations necessary to carry out the provisions of this bill.

Context
Committees
Senate Finance Committee
Policy area
Taxation: 20 of 6,214 bills became law, 113th–118th (0.3%)
Sponsor
4 of 321 bills enacted since 2013
Text versions
1: introduced in senate · 316 words
Latest action
Apr 10, 2025: Read twice and referred to the Committee on Finance.
Records
Congress.gov · Bill text
Exhibit 1Passage odds band at each stage, rated when the bill reached it [4]
Related bills · 0

The bill status record lists no related bills.

Exhibit 2Articles naming the bill per day, last 90 days, US sources [3]