# Plain Language Summary: IRS PRIORITIES Act of 2022

This bill would freeze the IRS from hiring new enforcement staff until it finishes processing all individual tax returns from 2019 and 2020. The idea behind it is that the IRS should focus its resources on getting through the backlog of old returns before it brings on new people to pursue tax violations. The bill specifically targets three types of IRS employees: criminal investigators (special agents), revenue officers who collect unpaid taxes, and revenue agents who audit returns.

The practical effect would be to slow down the IRS's ability to investigate tax crimes, collect taxes owed, and conduct audits—at least until those 2019 and 2020 returns are fully processed. This could mean fewer investigations into tax fraud, slower collection of unpaid taxes, and fewer audits overall. For most regular taxpayers filing on time, this probably wouldn't matter much. But for people who owe back taxes or might face an audit, this could mean longer waits or less enforcement activity. The bill essentially says the IRS needs to get its paperwork in order before it can expand its enforcement team.

The timing of this bill (introduced in February 2022) reflects frustration with the IRS's processing delays, which had become significant during the pandemic. Supporters argue the agency should prioritize clearing its backlog rather than hiring new staff. Critics might counter that enforcement staff and processing staff do different jobs, and that freezing enforcement hiring could reduce tax compliance and revenue collection while the backlog gets cleared.

IRS PRIORITIES Act of 2022

Westerman, Bruce

Internal Revenue Service Processing Returns Instead Of Removing Innocent Taxpayers' Income Every Season Act of 2022 or the IRS PRIORITIES Act of 2022 This bill prohibits the Internal Revenue Service from hiring new enforcement personnel (i.e., special agents in the criminal investigation division, revenue officers, or revenue agents) until all individual tax returns for 2019 and 2020 are processed.