S.1427 - Audit the IRS Act (119th Congress)
Summary
The "Audit the IRS Act" (S.1427) aims to prevent individuals with seriously delinquent tax debts from being employed by the Internal Revenue Service (IRS). It defines "seriously delinquent tax debt" as an outstanding debt for which a notice of lien has been filed, excluding debts under payment agreements or those subject to due process hearings or relief requests. The bill mandates the Commissioner of Internal Revenue to verify the tax debt status of current and prospective IRS employees.
Expected Effects
The bill, if enacted, would change the hiring practices of the IRS. It would add a new condition for employment eligibility. Current employees with seriously delinquent tax debts could be terminated.
Potential Benefits
- Increased public trust in the IRS by ensuring its employees are compliant with tax laws.
- Potential for improved tax revenue collection due to enhanced integrity within the IRS.
- Reinforces the principle that those administering tax laws should adhere to them.
- May deter tax delinquency among IRS employees.
- Could lead to a more ethical and accountable IRS workforce.
Most Benefited Areas:
Potential Disadvantages
- Potential difficulty in recruiting qualified candidates due to the restriction.
- Possible legal challenges from current employees who are terminated due to tax debt.
- Increased administrative burden for the IRS to verify employee tax status.
- May disproportionately affect lower-income individuals who struggle with tax debt.
- Could create a perception of unfairness if other government employees are not subject to similar restrictions.
Constitutional Alignment
The bill appears to align with the Constitution, as it pertains to the power of Congress to legislate on matters related to taxation and the operation of government agencies. There are no apparent violations of individual rights or freedoms guaranteed by the Constitution. The bill does not infringe upon any specific constitutional provision. However, potential due process concerns could arise if the implementation of the verification process is not fair and transparent.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).