49–006 

114TH CONGRESS REPORT " ! HOUSE OF REPRESENTATIVES 1st Session 114–66 

PREVENT TARGETING AT THE IRS ACT 

APRIL 13, 2015.—Committed to the Committee of the Whole House on the State of 

the Union and ordered to be printed 

Mr. RYAN of Wisconsin, from the Committee on Ways and Means, 

submitted the following 

R E P O R T 

[To accompany H.R. 709] 

[Including cost estimate of the Congressional Budget Office] 

The Committee on Ways and Means, to whom was referred the 

bill (H.R. 709) to provide for the termination of employment of employees of the Internal Revenue Service who take certain official 

actions for political purposes, having considered the same, report 

favorably thereon with an amendment and recommend that the bill 

as amended do pass. 

CONTENTS 

Page 

I. SUMMARY AND BACKGROUND ................................................................. 2 

A. Purpose and Summary ......................................................................... 2 

B. Background and Need for Legislation ................................................ 2 

C. Legislative History ............................................................................... 2 

II. EXPLANATION OF THE BILL ...................................................................... 3 

A. Termination of Employment of Internal Revenue Service Employees for Taking Official Actions for Political Purposes (sec. 2 of 

the bill and sec. 1203(b) of the Code) ............................................... 3 

III. VOTES OF THE COMMITTEE ...................................................................... 5 

IV. BUDGET EFFECTS OF THE BILL ............................................................... 5 

A. Committee Estimate of Budgetary Effects ......................................... 5 

B. Statement Regarding New Budget Authority and Tax Expenditures Budget Authority ...................................................................... 5 

C. Cost Estimate Prepared by the Congressional Budget Office ........... 5 

V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE 

HOUSE .......................................................................................................... 6 

A. Committee Oversight Findings and Recommendations .................... 6 

B. Statement of General Performance Goals and Objectives ................ 6 

C. Information Relating to Unfunded Mandates .................................... 6 

D. Applicability of House Rule XXI 5(b) .................................................. 7 

E. Tax Complexity Analysis ..................................................................... 7 


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F. Congressional Earmarks, Limited Tax Benefits, and Limited Tariff 

Benefits ............................................................................................... 7 

G. Duplication of Federal Programs ........................................................ 7 

H. Disclosure of Directed Rule Makings ................................................. 8 

VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED 8 

A. Text of Existing Law Amended or Repealed by the Bill, as Reported .................................................................................................. 8 

B. Changes in Existing Law Proposed by the Bill, as Reported ........... 10 

The amendment is as follows: 

Strike all after the enacting clause and insert the following: 

SECTION 1. SHORT TITLE. 

This Act may be cited as the ‘‘Prevent Targeting at the IRS Act’’. 

SEC. 2. TERMINATION OF EMPLOYMENT OF INTERNAL REVENUE SERVICE EMPLOYEES FOR 

TAKING OFFICIAL ACTIONS FOR POLITICAL PURPOSES. 

(a) IN GENERAL.—Paragraph (10) of section 1203(b) of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended to read as follows: 

‘‘(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.’’. 

(b) EFFECTIVE DATE.—The amendment made by this section shall take effect on 

the date of the enactment of this Act. 

I. SUMMARY AND BACKGROUND 

A. PURPOSE AND SUMMARY

H.R. 709, reported by the Committee on Ways and Means, clarifies that an employee of the Internal Revenue Service (‘‘IRS’’) may 

be terminated for using the employee’s position for a political or 

personal purpose by performing, delaying, threatening or failing to 

perform any official action (including an audit). 

B. BACKGROUND AND NEED FOR LEGISLATION

In 1998, Congress enacted the IRS Restructuring and Reform Act 

of 1998 (Pub. L. 105–206), which included a list of ‘‘10 Deadly 

Sins,’’ conduct for which an IRS employee must be terminated unless such dismissal is overruled personally by the IRS Commissioner. Under current law, an IRS employee who has been found 

to have threatened to audit a taxpayer for the purpose of the employee’s personal gain or benefit is subject to dismissal. The bill expands grounds for termination of employment of an IRS employee 

to include an IRS employee performing, delaying, or failing to perform any official action (including an audit) for the purpose of extracting personal gain or benefit, or for a political purpose. In the 

course of the Committee’s investigation of IRS’s targeting of certain 

social-welfare organizations, it was apparent that there is a gap in 

the law such that an IRS employee’s use of his or her official position for political purposes does not constitute misconduct requiring 

mandatory termination. 

C. LEGISLATIVE HISTORY

Background 

H.R. 709 was introduced on February 4, 2015, and was referred 

to the Committee on Ways and Means. The same legislation, H.R. 

2565, passed the House of Representatives in the 113th Congress 

under suspension of the rules by voice vote on July 31, 2014. 


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1Pub. L. No. 105–206, sec. 1203(b), July 22, 1998. 

Committee action 

The Committee on Ways and Means marked up H.R. 709, the 

‘‘Prevent Targeting at the IRS Act,’’ on March 25, 2015, and ordered the bill, as amended, favorably reported (with a quorum 

being present). 

Committee hearings 

The need for reform of the rules governing IRS employee conduct 

to prevent political targeting was discussed during multiple Committee hearings during the 113th Congress: • Full Committee Hearing on IRS Targeting Conservative 

Groups (May 17, 2013). • Full Committee Hearing Organizations Targeted by Internal 

Revenue Service for Their Personal Beliefs (June 4, 2013). • Full Committee Hearing on the Status of Internal Revenue 

Service’s Review of Taxpayer Targeting Practices (June 27, 2013). • Oversight Subcommittee Hearing on the IRS Exempt Organizations Division Post-U.S. Treasury Inspector General for Tax Administration Audit Report (September 18, 2013). • Oversight Subcommittee Hearing with IRS Commissioner 

Koskinen (February 5, 2014). • Oversight Subcommittee Hearing on the IRS Operations and 

the 2014 Tax Return Filing Season (May 7, 2014). • Full Committee Hearing with IRS Commissioner Koskinen 

(June 20, 2014). 

II. EXPLANATION OF THE BILL 

A. TERMINATION OF EMPLOYMENT OF INTERNAL REVENUE SERVICE

EMPLOYEES FOR TAKING OFFICIAL ACTIONS FOR POLITICAL PURPOSES (SEC. 2 OF THE BILL AND SEC. 1203(b) OF THE CODE) 

PRESENT LAW

The IRS Restructuring and Reform Act of 1998 (the ‘‘Restructuring Act’’) 1 requires the IRS to terminate an employee for certain 

proven violations committed by the employee in connection with 

the performance of official duties. The violations include: (1) willful 

failure to obtain the required approval signatures on documents 

authorizing the seizure of a taxpayer’s home, personal belongings, 

or business assets; (2) providing a false statement under oath material to a matter involving a taxpayer; (3) with respect to a taxpayer, taxpayer representative, or other IRS employee, the violation of any right under the U.S. Constitution, or any civil right established under titles VI or VII of the Civil Rights Act of 1964, title 

IX of the Educational Amendments of 1972, the Age Discrimination 

in Employment Act of 1967, the Age Discrimination Act of 1975, 

sections 501 or 504 of the Rehabilitation Act of 1973 and title I of 

the Americans with Disabilities Act of 1990; (4) falsifying or destroying documents to conceal mistakes made by any employee 

with respect to a matter involving a taxpayer or a taxpayer representative; (5) assault or battery on a taxpayer or other IRS employee, 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; 


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(6) violations of the Internal Revenue Code, Treasury Regulations, 

or policies of the IRS (including the Internal Revenue Manual) for 

the purpose of retaliating or harassing a taxpayer or other IRS employee; (7) willful misuse of section 6103 for the purpose of concealing data from a Congressional inquiry; (8) willful failure to file 

any tax return required under the Code on or before the due date 

(including extensions) unless failure is due to reasonable cause; (9) 

willful understatement of Federal tax liability, unless such understatement is due to reasonable cause; and (10) threatening to take 

an official action, such as an audit, or delay or fail to take official 

action with respect to a taxpayer for the purpose of extracting personal gain or benefit. 

The Act provides non-delegable authority to the Commissioner to 

determine that mitigating factors exist that, in the Commissioner’s 

sole discretion, mitigate against terminating the employee. The Act 

also provides that the Commissioner, in his sole discretion, may establish a procedure to determine whether an individual should be 

referred for such a determination by the Commissioner. The Treasury Inspector General (‘‘IG’’) is required to track employee terminations and terminations that would have occurred had the Commissioner not determined that there were mitigating factors and 

include such information in the IG’s annual report. 

REASONS FOR CHANGE

The Committee has found examples of IRS employees selecting 

taxpayers for examination or taken other adverse official actions 

with respect to taxpayers on the basis of their names or policy positions. Such conduct is unacceptable, yet present law does not clearly provide for the Commissioner to dismiss employees on the basis 

of such conduct, although similar conduct motivated by personal 

gain is within the scope of the offenses for which the Restructuring 

Act prescribes termination of employment. The Committee believes 

it is imperative that the public trust that actions of the IRS are not 

politically motivated, and that such trust is undermined by the 

lack of clear direction to the Commissioner that such conduct is 

punishable by termination. 

EXPLANATION OF PROVISION

The provision amends the Restructuring Act to expand the scope 

of the violation concerning an IRS employee threatening to audit 

a taxpayer for the purpose of extracting personal gain or benefit to 

include actions taken for political purposes. As a result, the provision requires the IRS to terminate an employee who, for political 

purposes or personal gain, undertakes official action with respect 

to a taxpayer or, depending on the circumstances, fails to do so, 

delays action or threatens to perform, delay or omit such official action. Official actions for purposes of this provision include audits or 

examinations. 

EFFECTIVE DATE

The provision is effective on the date of enactment. 


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III. VOTES OF THE COMMITTEE 

In compliance with clause 3(b) of rule XIII of the Rules of the 

House of Representatives, the following statement is made concerning the vote of the Committee on Ways and Means in its consideration of H.R. 709, the ‘‘Prevent Targeting at the IRS Act,’’ on 

March 25, 2015. 

The Chairman’s amendment in the nature of a substitute was 

adopted by a voice vote (with a quorum being present). 

The bill, H.R. 709, as amended, was ordered favorably reported 

to the House of Representatives by a voice vote (with a quorum 

being present). 

IV. BUDGET EFFECTS OF THE BILL 

A. COMMITTEE ESTIMATE OF BUDGETARY EFFECTS

In compliance with clause 3(d) of rule XIII of the Rules of the 

House of Representatives, the following statement is made concerning the effects on the budget of the bill, H.R. 709 as reported. 

The bill, as reported, is estimated to have no effect on Federal 

budget receipts for fiscal years 2015–2025. 

Pursuant to clause 8 of rule XIII of the Rules of the House of 

Representatives, the following statement is made by the Joint Committee on Taxation with respect to the provisions of the bill amending the Internal Revenue Code of 1986: the gross budgetary effect 

(before incorporating macroeconomic effects) in any fiscal year is 

less than 0.25 percent of the current projected gross domestic product of the United States for that fiscal year; therefore, the bill is 

not ‘‘major legislation’’ for purposes of requiring that the estimate 

include the budgetary effects of changes in economic output, employment, capital stock and other macroeconomic variables. 

B. STATEMENT REGARDING NEW BUDGET AUTHORITY AND TAX

EXPENDITURES BUDGET AUTHORITY

In compliance with clause 3(c)(2) of rule XIII of the Rules of the 

House of Representatives, the Committee states that the bill involves no new or increased budget authority. The Committee further states that there are no new or increased tax expenditures. 

C. COST ESTIMATE PREPARED BY THE CONGRESSIONAL BUDGET

OFFICE

In compliance with clause 3(c)(3) of rule XIII of the Rules of the 

House of Representatives, requiring a cost estimate prepared by 

the CBO, the following statement by CBO is provided. 

U.S. CONGRESS, 

CONGRESSIONAL BUDGET OFFICE, 

Washington, DC, April 3, 2015. 

Hon. PAUL RYAN, 

Chairman, Committee on Ways and Means, 

House of Representatives, Washington, DC. 

DEAR MR. CHAIRMAN: The Congressional Budget Office has prepared the enclosed cost estimate for H.R. 709, the Prevent Targeting at the IRS Act. 


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If you wish further details on this estimate, we will be pleased 

to provide them. The CBO staff contact is Matthew Pickford. 

Sincerely, 

KEITH HALL, 

Director. 

Enclosure. 

H.R. 709—Prevent Targeting at the IRS Act 

H.R. 709 would amend federal law to expand the reasons that Internal Revenue Service (IRS) employees may be terminated to include taking official actions for political purposes. CBO estimates 

that enacting the bill would have no significant impact on the federal budget. 

Under current law, there are 10 violations that, if proven, can 

lead to the termination of an IRS employee. The decision to terminate an employee is subject to the discretion of the IRS commissioner who can determine if mitigating factors exist. H.R. 709 

would expand the violations to include targeting taxpayers for political purposes. CBO estimates that implementing the legislation 

would have no significant impact on the federal budget because we 

expect the bill’s provisions would apply to a small number of employees. CBO and the staff of the Joint Committee on Taxation 

(JCT) estimate that enacting the bill would not affect direct spending or revenues; therefore, pay-as-you-go procedures do not apply. 

CBO and JCT have determined that H.R. 709 contains no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act and would not affect the budgets of 

state, local, or tribal governments. 

The CBO staff contact for this estimate is Matthew Pickford. The 

estimate was approved by Theresa Gullo, Assistant Director for 

Budget Analysis. 

V. OTHER MATTERS TO BE DISCUSSED UNDER THE 

RULES OF THE HOUSE 

A. COMMITTEE OVERSIGHT FINDINGS AND RECOMMENDATIONS

With respect to clause 3(c)(1) of rule XIII of the Rules of the 

House of Representatives (relating to oversight findings), the Committee advises that it was as a result of the Committee’s review of 

the provisions of H.R. 709 that the Committee concluded that it is 

appropriate to report the bill, as amended, favorably to the House 

of Representatives with the recommendation that the bill do pass. 

B. STATEMENT OF GENERAL PERFORMANCE GOALS AND OBJECTIVES

With respect to clause 3(c)(4) of rule XIII of the Rules of the 

House of Representatives, the Committee advises that the bill contains no measure that authorizes funding, so no statement of general performance goals and objectives for which any measure authorizes funding is required. 

C. INFORMATION RELATING TO UNFUNDED MANDATES

This information is provided in accordance with section 423 of 

the Unfunded Mandates Reform Act of 1995 (Pub. L. No. 104–4). 

The Committee has determined that the bill does not contain FedVerDate Sep 11 2014 05:57 Apr 16, 2015 Jkt 049006 PO 00000 Frm 00006 Fmt 6659 Sfmt 6602 E:\HR\OC\HR066.XXX HR066

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eral mandates on the private sector. The Committee has determined that the bill does not impose a Federal intergovernmental 

mandate on State, local, or tribal governments. 

D. APPLICABILITY OF HOUSE RULE XXI 5(b) 

Rule XXI 5(b) of the Rules of the House of Representatives provides, in part, that ‘‘A bill or joint resolution, amendment, or conference report carrying a Federal income tax rate increase may not 

be considered as passed or agreed to unless so determined by a 

vote of not less than three-fifths of the Members voting, a quorum 

being present.’’ The Committee has carefully reviewed the bill, and 

states that the bill does not involve any Federal income tax rate 

increases within the meaning of the rule. 

E. TAX COMPLEXITY ANALYSIS

The following statement is made pursuant to clause 3(h)(1) of 

rule XIII of the Rules of the House of Representatives. Section 

4022(b) of the Internal Revenue Service Restructuring and Reform 

Act of 1998 requires the staff of the Joint Committee on Taxation 

(in consultation with the Internal Revenue Service and the Treasury Department) to provide a tax complexity analysis. The complexity analysis is required for all legislation reported by the Senate Committee on Finance, the House Committee on Ways and 

Means, or any committee of conference if the legislation includes a 

provision that directly or indirectly amends the Internal Revenue 

Code and has widespread applicability to individuals or small businesses. 

Pursuant to clause 3(h)(1) of rule XIII of the Rules of the House 

of Representatives, the staff of the Joint Committee on Taxation 

has determined that a complexity analysis is not required under 

section 4022(b) of the IRS Reform Act because the bill contains no 

provisions that amend the Internal Revenue Code and that have 

‘‘widespread applicability’’ to individuals or small businesses, within the meaning of the rule. 

F. CONGRESSIONAL EARMARKS, LIMITED TAX BENEFITS, AND

LIMITED TARIFF BENEFITS

With respect to clause 9 of rule XXI of the Rules of the House 

of Representatives, the Committee has carefully reviewed the provisions of the bill, and states that the provisions of the bill do not 

contain any congressional earmarks, limited tax benefits, or limited 

tariff benefits within the meaning of the rule. 

G. DUPLICATION OF FEDERAL PROGRAMS

In compliance with Sec. 3(g)(2) of H. Res. 5 (114th Congress), the 

Committee states that no provision of the bill establishes or reauthorizes: (1) a program of the Federal Government known to be duplicative of another Federal program, (2) a program included in any 

report from the Government Accountability Office to Congress pursuant to section 21 of Public Law 111–139, or (3) a program related 

to a program identified in the most recent Catalog of Federal Domestic Assistance, published pursuant to the Federal Program InVerDate Sep 11 2014 05:57 Apr 16, 2015 Jkt 049006 PO 00000 Frm 00007 Fmt 6659 Sfmt 6602 E:\HR\OC\HR066.XXX HR066

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formation Act (Public Law 95–220, as amended by Public Law 98– 

169). 

H. DISCLOSURE OF DIRECTED RULE MAKINGS

In compliance with Sec. 3(i) of H. Res. 5 (114th Congress), the 

following statement is made concerning directed rule makings: The 

Committee estimates that the bill requires no directed rule makings within the meaning of such section. 

VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS 

REPORTED 

A. TEXT OF EXISTING LAW AMENDED OR REPEALED BY THE BILL, AS

REPORTED

In compliance with clause 3(e)(1)(A) of rule XIII of the Rules of 

the House of Representatives, the text of each section proposed to 

be amended or repealed by the bill, as reported, is shown below: 

TEXT OF EXISTING LAW AMENDED OR REPEALED BY THE BILL, AS

REPORTED

In compliance with clause 3(e)(1)(A) of rule XIII of the Rules of 

the House of Representatives, the text of each section proposed to 

be amended or repealed by the bill, as reported, is shown below: 

SECTION 1203 OF THE INTERNAL REVENUE SERVICE 

RESTRUCTURING AND REFORM ACT OF 1998 

SEC. 1203. TERMINATION OF EMPLOYMENT FOR MISCONDUCT. 

(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 

employee’s 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 taxpayer’s 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; 

(ii) title IX of the Education Amendments of 1972; 

(iii) the Age Discrimination in Employment Act of 

1967; 

(iv) the Age Discrimination Act of 1975; 


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(v) section 501 or 504 of the Rehabilitation Act of 

1973; or 

(vi) title I of the Americans with Disabilities Act of 

1990; 

(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) threatening to audit a taxpayer for the purpose of extracting personal gain or benefit. 

(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 


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Treasury under such contract that such individual committed any 

act or omission described under subsection (b) in connection with 

the performance of such services. 

B. CHANGES IN EXISTING LAW PROPOSED BY THE BILL, AS REPORTED

In compliance with clause 3(e)(1)(B) of rule XIII of the Rules of 

the House of Representatives, changes in existing law proposed by 

the bill, as reported, are shown as follows (existing law proposed 

to be omitted is enclosed in black brackets, new matter is printed 

in italic, existing law in which no change is proposed is shown in 

roman): 

CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED

In compliance with clause 3(e)(1)(B) of rule XIII of the Rules of 

the House of Representatives, changes in existing law proposed by 

the bill, as reported, are shown as follows (existing law proposed 

to be omitted is enclosed in black brackets, new matter is printed 

in italic, and existing law in which no change is proposed is shown 

in roman): 

SECTION 1203 OF THE INTERNAL REVENUE SERVICE 

RESTRUCTURING AND REFORM ACT OF 1998 

SEC. 1203. TERMINATION OF EMPLOYMENT FOR MISCONDUCT. 

(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 

employee’s 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 taxpayer’s 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; 

(ii) title IX of the Education Amendments of 1972; 

(iii) the Age Discrimination in Employment Act of 

1967; 

(iv) the Age Discrimination Act of 1975; 

(v) section 501 or 504 of the Rehabilitation Act of 

1973; or 

(vi) title I of the Americans with Disabilities Act of 

1990; 


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(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 

ø(10) threatening to audit a taxpayer for the purpose of extracting personal gain or benefit.¿ 

(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 


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Treasury under such contract that such individual committed any 

act or omission described under subsection (b) in connection with 

the performance of such services. 

Æ 


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