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Audit the IRS Act

5/2/2025, 2:23 AM

Summary of Bill S 1427

The "Audit the IRS Act" was introduced in the 119th Congress as Senate Bill 1427 on April 10, 2025. The bill aims to enhance oversight of the Internal Revenue Service (IRS) through comprehensive audits. Specific provisions within the bill likely focus on increasing transparency and accountability in IRS operations, potentially through more stringent auditing procedures or reporting requirements. The bill intends to ensure that the IRS operates efficiently and effectively within its designated responsibilities. For more details and the full text of the bill, it can be accessed through the provided PDF link: https://www.congress.gov/119/bills/s1427/BILLS-119s1427is.pdf.

Congressional Summary of S 1427

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.

Current Status of Bill S 1427

Bill S 1427 is currently in the status of Bill Introduced since April 10, 2025. Bill S 1427 was introduced during Congress 119 and was introduced to the Senate on April 10, 2025.  Bill S 1427's most recent activity was Read twice and referred to the Committee on Finance. as of April 10, 2025

Bipartisan Support of Bill S 1427

Total Number of Sponsors
1
Democrat Sponsors
0
Republican Sponsors
1
Unaffiliated Sponsors
0
Total Number of Cosponsors
2
Democrat Cosponsors
0
Republican Cosponsors
2
Unaffiliated Cosponsors
0

Policy Area and Potential Impact of Bill S 1427

Primary Policy Focus

Alternate Title(s) of Bill S 1427

A bill to provide that persons having seriously delinquent tax debts shall be ineligible for employment by the Internal Revenue Service.
A bill to provide that persons having seriously delinquent tax debts shall be ineligible for employment by the Internal Revenue Service.

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