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Bill
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H.R. 1206 — what changed

No Hires for the Delinquent IRS Act

From Introduced in House to Reported in House. 1 section amended and 1 added between Introduced in House and Reported in House.

Sec. 2 Prohibition on IRS hiring of new employees until certification that no IRS employee has a seriously delinquent tax debt

(a)
changed In general— No officer or employee of the United States may extend an offer of employment in the Internal Revenue Service to any individual until after the date on which the Secretary of the Treasury publicly issues a written has submitted to Congress either the certification that described in subsection (b) or the Internal Revenue Service does not employ any individual who has a seriously delinquent tax debt.report described in subsection (c).
(b)
added Certification—
(1)
added In general— The certification referred to in subsection (a) is a written certification by the Secretary that the Internal Revenue Service does not employ any individual who has a seriously delinquent tax debt.
(2)
renumbered was (3) Seriously delinquent tax debt— For purposes of this section, the term “seriously delinquent tax debt” means an outstanding debt under the Internal Revenue Code of 1986 for which a notice of lien has been filed in public records pursuant to section 6323 of such Code, except that such term does not include—
(A)
renumbered was (3)(3) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or section 7122 of such Code;
(B)
renumbered was (3)(4) a debt with respect to which a collection due process hearing under section 6330 of such Code, or relief under subsection (a), (b), or (f) of section 6015 of such Code, is requested or pending;
(C)
added a debt with respect to which a levy has been made under section 6331 of such Code (or a debt with respect to which the individual agrees to be subject to a levy made under such section); and
(3)
removed a debt with respect to which a levy has been issued under section 6331 of such Code (or a debt with respect to which the applicant for employment agrees to be subject to a levy issued under such section); and
(D)
renumbered was (3)(6) a debt with respect to which relief under section 6343(a)(1)(D) of such Code is granted.
(c)
added Report— The report referred to in subsection (a) is a report that—
(1)
added states that the certification described in subsection (b) cannot be made;
(2)
added provides an explanation of why such certification is not possible;
(3)
added outlines the remedial actions that would be required for the Secretary to be in a position to so certify; and
(4)
added provides an indication of the time that would be required for those actions to be completed.
(d)
added Effective date— This section shall apply to offers of employment extended after December 31, 2016.

Sec. 3 No additional funds authorized

added

added No additional funds are authorized to carry out the requirements of this Act. Such requirements shall be carried out using amounts otherwise authorized.