IRS Employee Responsibility Act of 2013

IRS Employee Responsibility Act of 2013 - Makes an officer or employee of the Internal Revenue Service (IRS) personally responsible for payment of any awards or costs of litigation arising from official actions taken by such officer or employee that a court finds were in violation of law, vexatious, frivolous, or in bad faith unless such court finds special circumstances that would make an award unjust.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3021 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3021

 To provide for the personal liability of certain Federal officers and 
   employees of the Internal Revenue Service, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 2, 2013

 Mr. Fincher introduced the following bill; which was referred to the 
                       Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
 To provide for the personal liability of certain Federal officers and 
   employees of the Internal Revenue Service, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IRS Employee Responsibility Act of 
2013''.

SEC. 2. IN GENERAL.

    (a) Finding Regarding Officer or Employee Actions.--If any officer 
or employee of the Internal Revenue Service is held liable in any 
action pertaining to the official duties of that officer or employee, 
then the court may award, where the court finds that actions at issue 
of the officer or employee of the United States were in violation of 
Federal law, vexatious, frivolous, or in bad faith, unless the court 
finds that special circumstances make the award unjust, to the 
plaintiff attorneys' fees and other costs of litigation, in addition to 
any other award available under law.
    (b) Officer or Employee To Bear Costs of Litigation.--If the court 
makes a finding under subsection (a) that the actions at issue of the 
officer or employee of the United States were in violation of Federal 
law, vexatious, frivolous, or in bad faith, the court may order that 
all awards, including any award of costs of litigation under subsection 
(a) shall be paid by that officer or employee, and that the United 
States may not reimburse that officer or employee.
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