Termination of Employment for
Misconduct
Pub. L.
105206, title I, § 1203, July 22, 1998, 112 Stat. 720,
as amended by Pub.
L. 108357, title VIII, § 881(d), Oct. 22, 2004, 118 Stat. 1627;
Pub. L.
114113, div. Q, title IV, § 407(a), Dec. 18, 2015, 129 Stat. 3120,
provided that:
(a) In General.
Subject to subsection (c), the
Commissioner of Internal Revenue shall terminate the employment of any employee
of the Internal Revenue Service if there is a final administrative or judicial
determination that such employee committed any act or omission described under
subsection (b) in the performance of the employees official duties. Such
termination shall be a removal for cause on charges of misconduct.
(b) Acts or Omissions. The acts
or omissions referred to under subsection (a) are
(1)
willful failure to obtain the
required approval signatures on documents authorizing the seizure of a
taxpayers home, personal belongings, or business assets;
(2)
providing a false statement under
oath with respect to a material matter involving a taxpayer or taxpayer
representative;
(3) with respect to a taxpayer,
taxpayer representative, or other employee of the Internal Revenue Service, the
violation of
(A)
any right under the Constitution of
the United States; or
(B) any civil right established
under
(i)
title VI or VII of the Civil Rights
Act of 1964 [42
U.S.C. 2000d et seq., 2000e et seq.];
(ii)
title IX of the Education
Amendments of 1972 [20 U.S.C. 1681 et
seq.];
(iii)
the Age
Discrimination in Employment Act of 1967 [29 U.S.C. 621 et
seq.];
(iv)
the Age
Discrimination Act of 1975 [42 U.S.C. 6101 et
seq.];
(v)
section 501 or 504 of the Rehabilitation
Act of 1973 [29
U.S.C. 791, 794]; or
(vi)
title I of the Americans
with Disabilities Act of 1990 [42 U.S.C. 12111 et
seq.];
(4)
falsifying or destroying documents
to conceal mistakes made by any employee with respect to a matter involving a
taxpayer or taxpayer representative;
(5)
assault or battery on a taxpayer,
taxpayer representative, or other employee of the Internal Revenue Service, but
only if there is a criminal conviction, or a final judgment by a court in a
civil case, with respect to the assault or battery;
(6)
violations of the Internal
Revenue Code of 1986, Department of Treasury regulations, or policies of
the Internal Revenue Service (including the Internal Revenue Manual) for the
purpose of retaliating against, or harassing, a taxpayer, taxpayer
representative, or other employee of the Internal Revenue Service;
(7)
willful misuse of the provisions of
section 6103 of the Internal
Revenue Code of 1986 for the purpose of concealing information from a
congressional inquiry;
(8)
willful failure to file any return
of tax required under the Internal
Revenue Code of 1986 on or before the date prescribed therefor (including
any extensions), unless such failure is due to reasonable cause and not to
willful neglect;
(9)
willful understatement of Federal
tax liability, unless such understatement is due to reasonable cause and not to
willful neglect; and
(10)
performing, delaying, or failing to
perform (or threatening to perform, delay, or fail to perform) any official
action (including any audit) with respect to a taxpayer for purpose of
extracting personal gain or benefit or for a political purpose.
(c) Determination of Commissioner.
(1) In general.
The Commissioner of Internal Revenue
may take a personnel action other than termination for an act or omission under
subsection (a).
(2) Discretion.
The exercise of authority under
paragraph (1) shall be at the sole discretion of the Commissioner of Internal
Revenue and may not be delegated to any other officer. The Commissioner of
Internal Revenue, in his sole discretion, may establish a procedure which will
be used to determine whether an individual should be referred to the
Commissioner of Internal Revenue for a determination by the Commissioner under
paragraph (1).
(3) No appeal.
Any determination of the
Commissioner of Internal Revenue under this subsection may not be appealed in
any administrative or judicial proceeding.
(d) Definition.
For purposes of the provisions
described in clauses (i), (ii), and (iv) of
subsection (b)(3)(B), references to a program or activity receiving Federal
financial assistance or an education program or activity receiving Federal
financial assistance shall include any program or activity conducted by the
Internal Revenue Service for a taxpayer.
(e) Individuals Performing Services
Under a Qualified Tax Collection Contract.
An individual shall cease to be
permitted to perform any services under any qualified tax collection contract
(as defined in section 6306(b) of the Internal
Revenue Code of 1986) if there is a final determination by the Secretary of
the Treasury under such contract that such individual committed any act or
omission described under subsection (b) in connection with the performance of
such services.
[Pub. L.
114113, div. Q, title IV, § 407(b), Dec. 18, 2015, 129 Stat. 3120,
provided that:
The amendment made by this section
[amending section
1203 of Pub. L. 105206, set out above] shall take effect on the date of
the enactment of this Act [Dec. 18, 2015].
]