Overview
Title
To prohibit the hiring of additional Internal Revenue Service employees until the Secretary of the Treasury certifies that no employee of the Internal Revenue Service has a seriously delinquent tax debt.
ELI5 AI
The bill says the IRS can't hire new workers until someone makes sure that no current IRS workers owe a lot of money in taxes that they haven't paid.
Summary AI
H. R. 371 is a proposed law that aims to stop the Internal Revenue Service (IRS) from hiring new employees until the Treasury Secretary certifies that no current IRS employees have seriously overdue tax debts. The bill defines a "seriously delinquent tax debt" as a tax debt for which a lien has been publicly filed, unless certain exceptions apply. These exceptions include debts being paid on time under payment agreements, debts undergoing specific hearings or relief processes, and other conditions detailed in the bill.
Published
Keywords AI
Sources
Bill Statistics
Size
Language
Complexity
AnalysisAI
General Summary of the Bill
The proposed legislation, known as the "No Hires for the Delinquent IRS Act," aims to place a hiring freeze on the Internal Revenue Service (IRS) until the Secretary of the Treasury certifies that no current IRS employee has a seriously delinquent tax debt. A seriously delinquent tax debt is defined as an outstanding debt for which a public lien has been filed, but there are exceptions for debts under active resolution or dispute.
Summary of Significant Issues
One critical issue identified is the potential for the bill's hiring freeze to lead to understaffing within the IRS. This could affect the agency's operational efficiency, particularly during crucial tax seasons when demand for services and enforcement activities is high. The requirement for public certification by the Secretary of the Treasury before hiring can proceed is another concern, as it could introduce delays and further impair the IRS's ability to fulfill its duties.
The bill's definition of "seriously delinquent tax debt" relies heavily on specific sections of the Internal Revenue Code, which might not be easily understood by all stakeholders. This raises concerns about possible misunderstandings regarding what qualifies as delinquent tax debt.
Finally, the Act's title, "No Hires for the Delinquent IRS Act," has been criticized for its vagueness and lack of clarity in conveying the bill's intent and scope.
Public Impact
Broadly, the bill aims to hold IRS employees accountable for their tax liabilities, potentially fostering public trust in the agency. However, if the hiring freeze leads to understaffing, it could hinder the IRS's ability to provide necessary services to taxpayers, resulting in longer wait times for assistance and reduced effectiveness in tax enforcement.
Impact on Specific Stakeholders
IRS Employees and Prospective Hires
For IRS employees, the bill creates pressure to ensure personal tax compliance, aligning with the accountability expected of those enforcing tax laws. However, it might foster an unfavorable work environment, as employment prospects for new hires will be indirectly affected by the tax behavior of existing employees.
Secretary of the Treasury
The Secretary of the Treasury bears responsibility for certifying tax compliance among IRS employees, a task that could become complex and time-consuming. The absence of clear timelines or criteria for this certification may complicate execution, potentially affecting the Treasury's functions and priorities.
Taxpayers
Taxpayers may benefit from perceiving a more accountable IRS workforce. However, reduced staffing could ultimately impair taxpayer services and compliance activities, affecting the public's ability to receive timely assistance or refunds and possibly diminishing the IRS's role in ensuring equitable tax enforcement.
Policymakers and Legislators
While policymakers might view the bill as a step toward enhancing accountability, they must also consider its unintended consequences, such as operational inefficiency at the IRS. Balancing the desire for accountability with the practical needs of running a tax agency is pivotal in legislative decision-making.
Issues
The prohibition on hiring new IRS employees until certification that no employee has a seriously delinquent tax debt (Section 2) could lead to understaffing and slowed operations, impacting the ability of the IRS to perform its duties effectively, especially during critical tax seasons.
The requirement for the Secretary of the Treasury to publicly issue a written certification before any new IRS employees are hired (Section 2) may slow the hiring process and reduce operational efficiency, potentially affecting tax collection and enforcement.
The lack of a specified timeline or criteria for the certification process (Section 2) could result in delays and inconsistencies, creating uncertainty and potential disruptions within the IRS.
The definition of 'seriously delinquent tax debt' in Section 2, which refers to specific sections of the Internal Revenue Code, may not be clear to all stakeholders, including policymakers, IRS employees, and the general public, potentially leading to misunderstandings about what constitutes such a debt.
The title of the Act, 'No Hires for the Delinquent IRS Act' (Section 1), is vague and does not clearly convey the scope or purpose of the legislation, which might lead to confusion regarding the bill's intent and objectives.
Sections
Sections are presented as they are annotated in the original legislative text. Any missing headers, numbers, or non-consecutive order is due to the original text.
1. Short title Read Opens in new tab
Summary AI
The section describes that the Act can be referred to by the short title “No Hires for the Delinquent IRS Act”.
2. Prohibition on IRS hiring of new employees until certification that no IRS employee has a seriously delinquent tax debt Read Opens in new tab
Summary AI
The section explains that the IRS cannot hire new employees until the Secretary of the Treasury confirms in writing that no existing IRS employee owes a seriously overdue tax debt. It defines "seriously delinquent tax debt" as an unpaid debt for which a public lien has been filed, with some exceptions such as debts being actively resolved or disputed.