IRS Accountability Act of 2015

Summary: IRS Accountability Act of 2015 This bill amends the Internal Revenue Service Restructuring and Reform Act of 1998 to allow the removal or transfer&nbsp;of an Internal Revenue Service (IRS) senior executive employee based on performance or misconduct. The IRS must submit written notice to certain congressional committees of the removal or transfer of an employee and the reason for such removal or transfer. The bill provides for an expedited appeal of a removal or transfer to the Merit Systems Protection Board. 

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IRS Accountability Act of 2015''.

SEC. 2. REMOVAL OF SENIOR EXECUTIVES OF THE INTERNAL REVENUE SERVICE 
              FOR PERFORMANCE OR MISCONDUCT.

    (a) In General.--Section 1203 of the Internal Revenue Service 
Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note) is amended 
by adding at the end the following new subsection:
    ``(f) Removal of Senior Executives Based on Performance or 
Misconduct.--
            ``(1) Removal or transfer.--
                    ``(A) In general.--The Commissioner of Internal 
                Revenue (referred to in this subsection as the 
                `Commissioner') may remove an individual employed in a 
                senior executive position at the Internal Revenue 
                Service from the senior executive position if the 
                Commissioner determines the performance or misconduct 
                of the individual warrants such removal. If the 
                Commissioner so removes such an individual, the 
                Commissioner may--
                            ``(i) remove the individual from the civil 
                        service (as defined in section 2101 of title 5, 
                        United States Code); or
                            ``(ii) in the case of an individual 
                        described in subparagraph (B), transfer the 
                        individual from the senior executive position 
                        to a General Schedule position at any grade of 
                        the General Schedule for which the individual 
                        is qualified and that the Commissioner 
                        determines is appropriate.
                    ``(B) Individuals eligible for transfer.--An 
                individual described in this subparagraph is an 
                individual who--
                            ``(i) previously occupied a permanent 
                        position within the competitive service (as 
                        that term is defined in section 2102 of title 
                        5, United States Code);
                            ``(ii) previously occupied a permanent 
                        position within the excepted service (as that 
                        term is defined in section 2103 of title 5, 
                        United States Code); or
                            ``(iii) prior to employment in a senior 
                        executive position at the Internal Revenue 
                        Service, did not occupy any position within the 
                        Federal Government.
            ``(2) Pay of transferred individuals.--
                    ``(A) In general.--Notwithstanding any other 
                provision of law, including the requirements of section 
                3594 of title 5, United States Code, any individual 
                transferred to a General Schedule position under 
                paragraph (1)(A)(ii) shall, beginning on the date of 
                such transfer, receive the annual rate of pay 
                applicable to such position.
                    ``(B) Paid leave during appeal.--An individual so 
                transferred may not be placed on administrative leave 
                or any other category of paid leave during the period 
                during which an appeal (if any) under this section is 
                ongoing, and may only receive pay if the individual 
                reports for duty. If an individual so transferred does 
                not report for duty, such individual shall not receive 
                pay or other benefits pursuant to paragraph (5)(E).
            ``(3) Notice to congress.--Not later than 30 days after 
        removing or transferring an individual from a senior executive 
        position under paragraph (1), the Commissioner shall submit 
        written notice of such removal or transfer and the reason for 
        such removal or transfer to--
                    ``(A) the Committee on Finance of the Senate;
                    ``(B) the Committee on Homeland Security and 
                Governmental Affairs of the Senate;
                    ``(C) the Committee on Ways and Means of the House 
                of Representatives; and
                    ``(D) the Committee on Oversight and Government 
                Reform of the House of Representatives.
            ``(4) Procedure.--
                    ``(A) In general.--The procedures under section 
                7543(b) of title 5, United States Code, shall not apply 
                to a removal or transfer under this section.
                    ``(B) Appeal to merit system protection board.--
                            ``(i) In general.--Subject to clause (ii) 
                        and paragraph (5), any removal or transfer 
                        under paragraph (1) may be appealed to the 
                        Merit Systems Protection Board under section 
                        7701 of title 5, United States Code.
                            ``(ii) Deadline for appeal.--An appeal 
                        under clause (i) of a removal or transfer may 
                        only be made if such appeal is made not later 
                        than seven days after the date of such removal 
                        or transfer.
            ``(5) Expedited review by administrative judge.--
                    ``(A) In general.--Upon receipt of an appeal under 
                paragraph (4)(B)(i), the Merit Systems Protection Board 
                shall refer such appeal to an administrative judge 
                pursuant to section 7701(b)(1) of title 5, United 
                States Code. The administrative judge shall expedite 
                any such appeal under such section and, in any such 
                case, shall issue a decision not later than 21 days 
                after the date of the appeal.
                    ``(B) Finality of decision.--Notwithstanding any 
                other provision of law, including section 7703 of title 
                5, United States Code, the decision of an 
                administrative judge under subparagraph (A) shall be 
                final and shall not be subject to any further appeal.
                    ``(C) Failure to reach decision.--In any case in 
                which the administrative judge cannot issue a decision 
                in accordance with the 21-day requirement under 
                subparagraph (A), the removal or transfer is final. In 
                such a case, the Merit Systems Protection Board shall, 
                within 14 days after the date that such removal or 
                transfer is final, submit to Congress and the 
                Committees described in paragraph (3) a report that 
                explains the reasons why a decision was not issued in 
                accordance with such requirement.
                    ``(D) Prohibition on stay of removal or transfer.--
                The Merit Systems Protection Board or administrative 
                judge may not stay any removal or transfer under this 
                subsection.
                    ``(E) Period of review.--During the period 
                beginning on the date on which an individual appeals a 
                removal from the civil service under paragraph (4) and 
                ending on the date that the administrative judge issues 
                a final decision on such appeal, such individual may 
                not receive any pay, awards, bonuses, incentives, 
                allowances, differentials, student loan repayments, 
                special payments, or benefits.
                    ``(F) Relevant information to be provided.--To the 
                maximum extent practicable, the Commissioner shall 
                provide to the Merit Systems Protection Board, and to 
                any administrative judge to whom an appeal under this 
                section is referred, such information and assistance as 
                may be necessary to ensure an appeal under this 
                paragraph is expedited.
            ``(6) Relation to other provisions of law.--
                    ``(A) In general.--The authority provided by this 
                subsection is in addition to, and shall not be 
                construed to limit or diminish, the authority provided 
                by--
                            ``(i) subsections (a) and (c); and
                            ``(ii) section 3592 or subchapter V of 
                        chapter 75 of title 5, United States Code.
                    ``(B) Removal from senior executive service.--
                Section 3592(b)(1) of title 5, United States Code, does 
                not apply to an action to remove or transfer an 
                individual under this subsection.
            ``(7) Definitions.--In this subsection:
                    ``(A) Individual.--The term `individual' means a 
                career appointee (as that term is defined in section 
                3132(a)(4) of title 5, United States Code).
                    ``(B) Misconduct.--The term `misconduct' includes 
                neglect of duty, malfeasance, or failure to accept a 
                directed reassignment or to accompany a position in a 
                transfer of function.
                    ``(C) Senior executive position.--The term `senior 
                executive position' means a Senior Executive Service 
                position (as such term is defined in section 3132(a)(2) 
                of title 5, United States Code).''.
    (b) Conforming Amendment.--Subsection (a) of the Internal Revenue 
Service Restructuring and Reform Act of 1998 is amended by striking 
``subsection (c)'' and inserting ``subsections (c) and (f)''.
    (c) Establishment of Expedited Review Process.--
            (1) In general.--Not later than 14 days after the date of 
        the enactment of this Act, the Merit Systems Protection Board 
        shall establish and put into effect a process to conduct 
        expedited reviews in accordance with subsection (f) of section 
        1203 of the Internal Revenue Service Restructuring and Reform 
        Act of 1998, as added by this Act.
            (2) Inapplicability of certain regulations.--Section 
        1201.22 of title 5, Code of Federal Regulations, as in effect 
        on the day before the date of the enactment of this Act, shall 
        not apply to expedited reviews carried out under section 
        1203(f) of the Internal Revenue Service Restructuring and 
        Reform Act of 1998.
            (3) Waiver.--The Merit Systems Protection Board may waive 
        any other regulation in order to provide for the expedited 
        review required under section 1203(f) of the Internal Revenue 
        Service Restructuring and Reform Act of 1998.
            (4) Review by merit systems protection board.--Not later 
        than 14 days after the date of the enactment of this Act, the 
        Merit Systems Protection Board shall submit to the Committee on 
        Finance of the Senate and the Committee on Ways and Means of 
        the House of Representatives a report on the actions the Board 
        plans to take to conduct expedited reviews under section 
        1203(f) of the Internal Revenue Service Restructuring and 
        Reform Act of 1998, as added by this Act. Such report shall 
        include a description of the resources the Board determines 
        will be necessary to conduct such reviews and a description of 
        whether any resources will be necessary to conduct such reviews 
        that were not available to the Board on the day before the date 
        of the enactment of this Act.
    (d) Temporary Exemption From Certain Limitation on Initiation of 
Removal From Senior Executive Service.--During the 120-day period 
beginning on the date of the enactment of this Act, an action to remove 
an individual from the Senior Executive Service at the Internal Revenue 
Service pursuant to section 7543 of title 5, United States Code, may be 
initiated, notwithstanding section 3592(b) of such title, or any other 
provision of law.
    (e) Construction.--
            (1) In general.--Nothing in this section or section 1203(f) 
        of the Internal Revenue Service Restructuring and Reform Act of 
        1998, as added by this Act, shall be construed to apply to an 
        appeal of a removal, transfer, or other personnel action that 
        was pending before the date of the enactment of this Act.
            (2) Relation to other provisions of law.--With respect to 
        the removal or transfer of an individual (as that term is 
        defined in paragraph (7)(A) of section 1203(f) of the Internal 
        Revenue Service Restructuring and Reform Act of 1998) employed 
        at the Internal Revenue Service, the authority provided by such 
        section is in addition to, and shall not be construed to limit 
        or diminish, the authority provided by--
                    (A) subsections (a) and (c) of section 1203 of the 
                Internal Revenue Service Restructuring and Reform Act 
                of 1998; and
                    (B) section 3592 or subchapter V of chapter 75 of 
                title 5, United States Code.