; (B) the United States Postal Service; (C) the Postal Regulatory Commission; and (D) an employing authority in the legislative branch; (2) the term employee means an employee in or under an agency, including an individual described in section 2104(b) or 2105(e); and (3) the term seriously delinquent tax debt — (A) means a Federal tax liability that has been assessed by the Secretary of the Treasury under the Internal Revenue Code of 1986 and may be collected by the Secretary by levy or by a proceeding in court; and (B) does not include— (i) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or section 7122 of such Code; (ii) a debt with respect to which a collection due process hearing under section 6330 of such Code, or relief under subsection (a), (b), or (f) of section 6015 of such Code, is requested or pending; (iii) a debt with respect to which a continuous levy has been issued under section 6331 of such Code (or, in the case of an applicant for employment, a debt with respect to which the applicant agrees to be subject to such a levy); and (iv) a debt with respect to which such a levy is released under section 6343(a)(1)(D) of such Code. 7382. Ineligibility for employment (a) In general Subject to subsection (c), an individual is ineligible to be appointed, or to continue serving, as an employee if that individual— (1) has a seriously delinquent tax debt; (2) does not submit the certification required under subsection (b)