# Plain Language Summary: No Hires for the Delinquent IRS Act

This bill would freeze all new hiring at the Internal Revenue Service until the Treasury Secretary publicly certifies that no current IRS employee owes back taxes. In other words, the IRS cannot bring on any new workers—whether to answer phones, process returns, conduct audits, or do any other job—until every single IRS employee has paid off their tax debts or resolved them through an official payment plan or other legal arrangement.

The bill defines "seriously delinquent tax debt" as unpaid taxes where the government has already filed a lien (a legal claim against someone's property). However, there are some exceptions built in. If an IRS employee is already paying their back taxes through an approved payment plan, has requested a hearing to dispute the debt, has agreed to let the government take money directly from their paycheck, or has received official relief from the debt, they wouldn't count as delinquent for purposes of this bill.

The practical effect would be that the IRS could not expand its workforce at all until it cleans house completely. This matters because the IRS has been understaffed for years, leading to longer wait times for taxpayers calling with questions, slower processing of tax returns, and fewer resources for enforcement. If this bill became law, it would essentially prevent the agency from growing until it resolves tax issues with its own employees—which could take a very long time if there are many cases to work through. For everyday taxpayers, this could mean continued delays in getting help from the IRS or processing refunds, since the agency wouldn't be able to hire the additional staff it might otherwise need.

No Hires for the Delinquent IRS Act

Rouzer, David

No Hires for the Delinquent IRS Act This bill prohibits the hiring of additional Internal Revenue Service (IRS) employees until the Department of the Treasury publicly certifies in writing that the IRS does not employ any individual who has a seriously delinquent tax debt.The bill defines seriously delinquent tax debt as&nbsp;an outstanding tax debt for which a notice of lien is filed in public records, but excluding tax debts<ul><li>being paid pursuant to an installment agreement or offer-in-compromise,</li><li>for which collection action is suspended because a due process hearing or innocent spouse relief is requested,</li><li>subject to levy, or</li><li>released from levy due to economic hardship.</li></ul>