59–006 

114TH CONGRESS REPORT " ! HOUSE OF REPRESENTATIVES 2d Session 114–500 

ENSURING INTEGRITY IN THE IRS WORKFORCE ACT OF 

2016 

APRIL 18, 2016.—Committed to the Committee of the Whole House on the State of 

the Union and ordered to be printed 

Mr. BRADY of Texas, from the Committee on Ways and Means, 

submitted the following 

R E P O R T 

[To accompany H.R. 3724] 

[Including cost estimate of the Congressional Budget Office] 

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

bill (H.R. 3724) to amend the Internal Revenue Code of 1986 to 

prohibit the Commissioner of the Internal Revenue Service from rehiring any employee of the Internal Revenue Service who was involuntarily separated from service for misconduct, 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 ............................................................................... 3 

II. EXPLANATION OF THE BILL ...................................................................... 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 ...................................................................... 6 

C. Cost Estimate Prepared by the Congressional Budget Office ........... 6 

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

HOUSE .......................................................................................................... 7 

A. Committee Oversight Findings and Recommendations .................... 7 

B. Statement of General Performance Goals and Objectives ................ 7 

C. Information Relating to Unfunded Mandates .................................... 7 

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

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

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

Benefits ............................................................................................... 8 


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1 Additional Consideration of Prior Conduct and Performance Issues is Needed When Hiring 

Former Employees, Final Report Issued on December 30, 2014, Ref. Num.: 2015–10–006; available at: https://www.treasury.gov/tigta/auditreports/2015reports/201510006fr.pdf. 

G. Duplication of Federal Programs ........................................................ 8 

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 ........... 9 

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 ‘‘Ensuring Integrity in the IRS Workforce Act of 

2016’’. 

SEC. 2. PROHIBITION ON REHIRING ANY EMPLOYEE OF THE INTERNAL REVENUE SERVICE 

WHO WAS INVOLUNTARILY SEPARATED FROM SERVICE FOR MISCONDUCT. 

(a) IN GENERAL.—Section 7804 of the Internal Revenue Code of 1986 is amended 

by adding at the end the following new subsection: 

‘‘(d) PROHIBITION ON REHIRING EMPLOYEES INVOLUNTARILY SEPARATED.—The 

Commissioner may not employ any individual previously employed by the Commissioner who was removed for misconduct under this subchapter or chapter 43 or 

chapter 75 of title 5, United States Code, or whose employment was terminated 

under section 1203 of the Internal Revenue Service Restructuring and Reform Act 

of 1998 (26 U.S.C. 7804 note).’’. 

(b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply with 

respect to any employee removed from employment before, on, or after the date of 

the enactment of this Act. 

SEC. 3. NO ADDITIONAL FUNDS AUTHORIZED. 

No additional funds are authorized to carry out the requirements of this Act and 

the amendments made by this Act. Such requirements shall be carried out using 

amounts otherwise authorized. 

I. SUMMARY AND BACKGROUND 

A. PURPOSE AND SUMMARY

The bill, H.R. 3724, as reported by the Committee on Ways and 

Means, amends the provisions of the Internal Revenue Code of 

1986 (the Code) to prohibit the Internal Revenue Service (IRS) 

from rehiring an employee who was involuntarily separated from 

service for misconduct. 

B. BACKGROUND AND NEED FOR LEGISLATION

The Treasury Inspector General for Tax Administration (TIGTA) 

reported in February 2015 that the IRS was repeatedly rehiring 

former employees who had well-documented conduct or performance issues.1 In its review, TIGTA identified hundreds of former 

employees who were rehired by the IRS despite having been terminated for previous misconduct. In particular, TIGTA found that the 

IRS rehired 141 former employees who had substantiated tax 

issues, including several who willfully failed to file their tax returns. Other misconduct issues from previous employment identified by TIGTA included accessing taxpayer information without authorization, falsification of official forms, unacceptable performance, 

and abuse of IRS leave and property policies. American taxpayers 

have a right to expect that IRS employees will be held to a high 

standard of conduct, especially when they have access to sensitive 

taxpayer information. Rehiring employees who were terminated for 


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2Part III of Title 5 of the United States Code prescribes rules for Federal employment, including employment, retention, and management and employee issues. 3Standards of Ethical Conduct for Employees of the Executive Branch, 5 C.F.R. 735. 5 CFR 

3101, Supplemental Standards of Ethical Conduct for Employees of the Department of the 

Treasury; 31 CFR Part 0, Department of the Treasury Employee Rules of Conduct. 4Sec. 7803(a). 

misconduct puts both taxpayers and the IRS at increased risk for 

future controversy and potential abuse. H.R. 3724 limits that risk 

by preventing the IRS from rehiring employees who have abused 

their positions and have had their employment with the agency terminated. 

C. LEGISLATIVE HISTORY

Background 

H.R. 3724 was introduced on October 8, 2015, and was referred 

to the Committee on Ways and Means. 

Committee action 

The Committee on Ways and Means marked up H.R. 3724, ‘‘Ensuring Integrity in the IRS Workforce Act of 2016,’’ on April 13, 

2016, and ordered the bill, as amended, favorably reported (with a 

quorum being present). 

Committee hearings 

The need for improved IRS hiring practices and employee conduct was discussed at an Oversight Subcommittee hearing on the 

2015 Tax Filing Season (April 22, 2015). 

II. EXPLANATION OF THE BILL 

A. PROHIBITION ON REHIRING FORMER EMPLOYEES WHO WERE

INVOLUNTARILY SEPARATED FOR MISCONDUCT

PRESENT LAW

Employees of the Internal Revenue Service (IRS) are subject to 

rules governing Federal employment generally 2 as well as rules of 

conduct specific to Department of the Treasury and Internal Revenue Service. Standards of Ethical Conduct for Employees of the 

Executive Branch are supplemented by additional rules applicable 

to employees of the Department of the Treasury.3

The Code 4 provides that the Commissioner of the IRS has such 

duties and powers as prescribed by the Secretary. Unless otherwise 

specified by the Secretary, such duties and powers include the 

power to administer, manage, conduct, direct, and supervise the 

execution and application of the internal revenue laws or related 

statutes and tax conventions to which the United States is a party, 

and to recommend to the President a candidate for Chief Counsel 

(and recommend the removal of the Chief Counsel). Unless otherwise specified by the Secretary, the Commissioner is authorized to 

employ such persons as the Commissioner deems proper for the administration and enforcement of the internal revenue laws and is 

required to issue all necessary directions, instructions, orders, and 


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5Sec. 7804. 

6Pub. L. No. 105–206, sec. 1203(b), July 22, 1998. 

rules applicable to such persons,5 including determination and designation of posts of duty. 

The IRS Restructuring and Reform Act of 1998 (the IRS Reform 

Act) 6 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; (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 political purposes or for the purpose of extracting personal gain or benefit. 

The IRS Reform 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 IRS Reform 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 is 

required to track employee terminations and terminations that 

would have occurred had the Commissioner not determined that 

there were mitigation factors and include such information in the 

annual report to Congress. 

REASONS FOR CHANGE

The TIGTA reported in 2015 that the IRS had rehired 141 

former employees who had previously been dismissed involuntarily 

for cause. The types of misconduct that led to the involuntary dismissals included willful failure to file tax returns, unauthorized access to confidential tax information, falsification of official forms, 


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abuse of leave, and other violations of IRS policies. The Committee 

believes that rehiring persons who were fired for such misconduct 

is improper and poses a serious risk to the confidentiality of the information entrusted to the IRS and erodes trust in the IRS. In 

order to restore trust in the integrity of IRS employees, and hold 

the IRS officials accountable for their hiring practices, it is necessary to ban rehiring persons who were dismissed for cause. 

EXPLANATION OF PROVISION

An employee of the IRS who is involuntarily separated due to 

misconduct under subchapter B of Chapter 80 of the Code, under 

chapters 43 or 75 of title 5 of the United States Code, or section 

1203 of the IRS Restructuring Act of 1998, cannot be reemployed 

by the IRS. No additional funds are authorized to carry out the requirements of the provision. 

EFFECTIVE DATE

The provision is effective with respect to any employee removed 

from employment before, on or after the date of enactment. 

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. 3724, ‘‘Ensuring Integrity in the IRS Workforce 

Act of 2016’’, on April 13, 2016. 

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. 3724, 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. 3724, as reported. 

The bill, as reported, is estimated to have a negligible effect on 

Federal fiscal year budget receipts for the period 2016–2026. 

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. 


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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 18, 2016. 

Hon. KEVIN BRADY, 

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. 3724, the Ensuring Integrity in the IRS Workforce Act of 2016. 

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. 

Enclosure. 

H.R. 3724—Ensuring Integrity in the IRS Workforce Act of 2016 

H.R. 3724 would amend federal law to prohibit the Internal Revenue Service (IRS) from re-hiring employees who were fired for 

misconduct. CBO estimates that implementing H.R. 3724 would 

not have a significant cost over the next five years because it would 

not change the agency’s current employment procedures. The staff 

of the Joint Committee on Taxation (JCT) estimate that enacting 

H.R. 3724 would affect revenues over the 2016–2026 period; therefore, pay-as-you procedures apply. However those effects would be 

negligible. Enacting the bill would not affect direct spending. 

According to the IRS, H.R. 3724 would codify the agency’s current policies and practices. As recommended by the Treasury Inspector General for Tax Administration, the IRS now considers 

prior conduct and performance issues in the hiring process. 

CBO estimates that enacting H.R. 3724 would not increase net 

direct spending or on-budget deficits in any of the four consecutive 

10-year periods beginning in 2027. 

JCT has determined that H.R. 3724 contains no intergovernmental or private-sector mandates as defined in the Unfunded 

Mandates Reform Act. 

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

estimate was approved by H. Samuel Papenfuss, Deputy Assistant 

Director for Budget Analysis. 


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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. 3724 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 contains no unfunded mandate on the private sector, nor does it 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

Section 4022(b) of the Internal Revenue Service Restructuring 

and Reform Act of 1998 (‘‘IRS Reform Act’’) 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 of 1986 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 of 1986 and that 


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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 Information 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: 

CHANGES IN EXISTING LAW MADE 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: 

INTERNAL REVENUE CODE OF 1986 

* * * * * * * 

Subtitle F—Procedure and Administration 

* * * * * * * 


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CHAPTER 80—GENERAL RULES 

* * * * * * * 

Subchapter A—Application of Internal Revenue 

Laws 

* * * * * * * 

SEC. 7804. OTHER PERSONNEL. 

(a) APPOINTMENT AND SUPERVISION.—Unless otherwise prescribed by the Secretary, the Commissioner of Internal Revenue is 

authorized to employ such number of persons as the Commissioner 

deems proper for the administration and enforcement of the internal revenue laws, and the Commissioner shall issue all necessary 

directions, instructions, orders, and rules applicable to such persons. 

(b) POSTS OF DUTY OF EMPLOYEES IN FIELD SERVICE OR TRAVELING.—Unless otherwise prescribed by the Secretary— 

(1) DESIGNATION OF POST OF DUTY.— The Commissioner 

shall determine and designate the posts of duty of all such persons engaged in field work or traveling on official business outside of the District of Columbia. 

(2) DETAIL OF PERSONNEL FROM FIELD SERVICE.— The Commissioner may order any such person engaged in field work to 

duty in the District of Columbia, for such periods as the Commissioner may prescribe, and to any designated post of duty 

outside the District of Columbia upon the completion of such 

duty. 

(c) DELINQUENT INTERNAL REVENUE OFFICERS AND EMPLOYEES.— 

If any officer or employee of the Treasury Department acting in 

connection with the internal revenue laws fails to account for and 

pay over any amount of money or property collected or received by 

him in connection with the internal revenue laws, the Secretary 

shall issue notice and demand to such officer or employee for payment of the amount which he failed to account for and pay over, 

and, upon failure to pay the amount demanded within the time 

specified in such notice, the amount so demanded shall be deemed 

imposed upon such officer or employee and assessed upon the date 

of such notice and demand, and the provisions of chapter 64 and 

all other provisions of law relating to the collection of assessed 

taxes shall be applicable in respect of such amount. 

* * * * * * * 

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

roman): 


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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 (new matter is printed 

in italics and existing law in which no change is proposed is shown 

in roman): 

INTERNAL REVENUE CODE OF 1986 

* * * * * * * 

Subtitle F—Procedure and Administration 

* * * * * * * 

CHAPTER 80—GENERAL RULES 

* * * * * * * 

Subchapter A—Application of Internal Revenue 

Laws 

* * * * * * * 

SEC. 7804. OTHER PERSONNEL. 

(a) APPOINTMENT AND SUPERVISION.—Unless otherwise prescribed by the Secretary, the Commissioner of Internal Revenue is 

authorized to employ such number of persons as the Commissioner 

deems proper for the administration and enforcement of the internal revenue laws, and the Commissioner shall issue all necessary 

directions, instructions, orders, and rules applicable to such persons. 

(b) POSTS OF DUTY OF EMPLOYEES IN FIELD SERVICE OR TRAVELING.—Unless otherwise prescribed by the Secretary— 

(1) DESIGNATION OF POST OF DUTY.—The Commissioner shall 

determine and designate the posts of duty of all such persons 

engaged in field work or traveling on official business outside 

of the District of Columbia. 

(2) DETAIL OF PERSONNEL FROM FIELD SERVICE.—The Commissioner may order any such person engaged in field work to 

duty in the District of Columbia, for such periods as the Commissioner may prescribe, and to any designated post of duty 

outside the District of Columbia upon the completion of such 

duty. 

(c) DELINQUENT INTERNAL REVENUE OFFICERS AND EMPLOYEES.— 

If any officer or employee of the Treasury Department acting in 

connection with the internal revenue laws fails to account for and 

pay over any amount of money or property collected or received by 

him in connection with the internal revenue laws, the Secretary 

shall issue notice and demand to such officer or employee for payment of the amount which he failed to account for and pay over, 

and, upon failure to pay the amount demanded within the time 

specified in such notice, the amount so demanded shall be deemed 

imposed upon such officer or employee and assessed upon the date 


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of such notice and demand, and the provisions of chapter 64 and 

all other provisions of law relating to the collection of assessed 

taxes shall be applicable in respect of such amount. 

(d) PROHIBITION ON REHIRING EMPLOYEES INVOLUNTARILY SEPA- RATED.—The Commissioner may not employ any individual previously employed by the Commissioner who was removed for misconduct under this subchapter or chapter 43 or chapter 75 of title 

5, United States Code, or whose employment was terminated under 

section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note). 

* * * * * * * 

Æ 


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