Audit the IRS Act

This bill prohibits individuals with a "seriously delinquent tax debt" from working for the Internal Revenue Service (IRS). It directly affects current IRS employees and job applicants who owe significant unpaid taxes, defined as debts with a filed lien that aren't being paid under an agreement or under dispute. The bill requires the IRS Commissioner to verify annually that all current employees and check applicants before hiring to ensure they don't have such tax debts. Key provisions mandate these verifications and direct the Office of Personnel Management to create necessary regulations for implementation.