Audit the IRS Act

This bill prohibits individuals with a "seriously delinquent tax debt" (an unpaid federal tax debt for which a lien was filed, excluding debts being paid under agreement or under review) from working at the IRS. It directly affects current and prospective IRS employees (including contractors) who owe such debts. The bill requires the IRS Commissioner to verify annually that all current employees meet this requirement and to check applicants before hiring. This creates a formal process to prevent people with significant unresolved tax debts from working for the agency.