This legislation aims to prevent individuals with seriously delinquent tax debts from being employed by the Internal Revenue Service. It defines a "seriously delinquent tax debt" as an outstanding tax obligation for which a notice of lien has been filed, specifically excluding debts being paid under an agreement or those currently under a collection due process hearing or other relief requests. The bill stipulates that any individual with such a debt is ineligible for appointment or continued service as an officer, employee, or contract employee of the IRS. To enforce this, the IRS Commissioner must annually verify that all applicable employees comply with this requirement and must also verify applicants before their appointment. The Office of Personnel Management is directed to issue regulations necessary for implementing these provisions.