S. 1427: Audit the IRS Act
A Senate bill (S.) in the 119th U.S. Congress.
Overview
| Congress | 119th U.S. Congress (2025–2026) |
|---|---|
| Type | Senate bill (S.) |
| Originating chamber | Senate |
| Introduced | 2025-04-10 |
| Sponsor | Sen. Ernst, Joni [R-IA] |
| Policy area | Taxation |
| Cosponsors | 2 |
| Latest action | 2025-04-10 — Read twice and referred to the Committee on Finance. |
| Last updated | 2026-06-30 |
Summary
Official summary (Introduced in Senate, 2025-04-10):
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.
Cosponsors (2)
| Name | Party / state |
|---|---|
| Marsha Blackburn | R TN (original cosponsor) 2025-04-10 |
| Rick Scott | R FL (original cosponsor) 2025-04-10 |
Full text & official record
The official bill text, section-by-section summary, amendments, committee reports, and the complete legislative timeline for S. 1427 are published by Congress on congress.gov.
View S. 1427 on congress.gov →
Frequently asked questions
What is S. 1427?
S. 1427 is a Senate bill (S.) introduced in the 119th U.S. Congress, originating in the Senate. Official title: Audit the IRS Act.
Where can I read the full bill text?
The full text, cosponsors, amendments, and legislative status for S. 1427 are available on congress.gov.
Bill data: congress.gov API (official congressional records).