Sen. Marshall introduces bills designed to prevent IRS overreach following agency expansion

EXCLUSIVE – Sen. Roger Marshall, R-Kan., introduced two pieces of legislation meant to prevent overreach at the Internal Revenue Service after President Biden signed a law expanding the agency.

The two bills, obtained exclusively by Fox Business, were introduced in response to Democrats' Inflation Reduction Act.

The Preventing Frivolous Actions by IRS Agents Act would compensate eligible U.S. taxpayers who are incorrectly hit with a failed IRS audit. Under the bill, taxpayers would be paid following the disposition of their case, which includes the completion of judicial proceedings.

The bill defines an eligible taxpayer as a "taxpayer whose gross income for the taxable year in which the audit is commenced does not exceed $400,000, and who is not convicted of any crime related to the audit."

IRS FACES ONLINE UPROAR OVER SPECIAL AGENT JOB POSTING REQUIRING ABILITY TO USE DEADLY FORCE ‘IF NECESSARY'

The legislation states that, for any civil or criminal proceedings in which a taxpayer wins in court, they would be compensated for attorney’s fees, court costs and other expenses related to the taxpayer’s defense.

"Joe Biden and the Democrats stuck working and middle-class Kansans with a massive spending scam that gives the IRS the green light to aggressively snoop around in their personal finances," Marshall said. "Defending a frivolous audit is expensive and the IRS should pay the bill, not innocent Americans who were wrongly targeted by an overzealous federal accountant."

Marshall's other bill would require the IRS to sell its stockpile of firearm ammunition, worth an estimated $700,000.

BIDEN TO CELEBRATE CLIMATE, HEALTH AND TAX BILL AS ‘MAJOR WIN’ FOR MIDDLE-CLASS FAMILIES

The measure would mandate the General Services Administration to sell any ammunition bought or stockpiled by the IRS or for the agency's use within 90 days of the bill's enactment.

The proceeds of the ammunition sales must be "deposited in the general fund of the Treasury less any reasonable costs incurred by the General Services Administration in selling the ammunition," according to the legislation.

"[T]he IRS currently possesses a massive ammunition stockpile. Joe Biden wants the IRS to squeeze every cent it possibly can out of law-abiding American taxpayers and this ammo must be sold before federal law enforcement can potentially use it to threaten and oppress citizens," Marshall said.

This comes after Biden signed the Inflation Reduction Act in August. The bill passed both chambers of Congress along party lines, with Vice President Kamala Harris casting the tie-breaking vote in the Senate.

The Inflation Reduction Act, hailed as a climate, health and tax bill, includes an $80 billion boost to the IRS over a 10-year period, with more than half intended to help the agency crack down on tax evasion.

CLICK HERE TO READ MORE ON FOX BUSINESS

The agency could afford an additional 87,000 employees – more than doubling its current size – with that amount, the Biden administration projected last year.

The IRS faced backlash from Republicans in August after the agency made an online job posting for "Criminal Investigation Special Agents." 

The job, which was briefly deleted then re-added at the time, stated that its "major duties" include carrying a firearm and being willing to use "deadly force" and being "willing and able" to participate in "arrests, execution of search warrants, and other dangerous assignments."

Fox Business' Jessica Chasmar, John Michael Raasch and Isabelle McDonnell contributed to this report.