Passage of the bill that would ban the Internal Revenue Service (IRS) from hiring any employee until the Department of the Treasury secretary submits a written certification to Congress that confirms that the IRS has no employee with outstanding debt under the Internal Revenue Code of 1986 (PL 99-514), unless the debt is exempt by: being paid in a timely manner, undergoing a due process hearing, a levy has been made, or debt relief has been granted.