Title: IRS Accountability Act of 2018
Policy area: Government Operations and Politics

Summary:
IRS Accountability Act of 2018
This bill amends the Internal Revenue Service Restructuring and Reform Act of 1998 to allow the removal or transfer 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.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 3199 Introduced in Senate (IS)]

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115th CONGRESS
  2d Session
                                S. 3199

 To establish an expedited process for removal of senior executives of 
    the Internal Revenue Service based on performance or misconduct.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 12, 2018

   Mr. Burr (for himself, Mr. Grassley, Mr. Heller, Mr. Isakson, Mr. 
  Scott, and Mr. Enzi) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To establish an expedited process for removal of senior executives of 
    the Internal Revenue Service based on performance or misconduct.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IRS Accountability Act of 2018''.

SEC. 2. AUTHORITY TO REMOVE OR TRANSFER SENIOR IRS EXECUTIVES WHO FAIL 
              IN THEIR PERFORMANCE OR ENGAGE IN SERIOUS 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 7 days after the date of such removal or 
                        transfer.
            ``(5) Expedited review by administrative law 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 law judge 
                pursuant to section 7701(b)(1) of title 5, United 
                States Code. The administrative law 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 law 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 law 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 
                law 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 law 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 law 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.--For purposes of 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.--
                            ``(i) In general.--Subject to clause (ii), 
                        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.
                            ``(ii) Exception.--The term `misconduct' 
                        shall not include any act or omission described 
                        in subsection (b).
                    ``(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) Establishment of Expedited Review Process.--
            (1) In general.--Not later than 60 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 such section 
        1203(f).
            (3) Waiver.--The Merit Systems Protection Board may waive 
        any other regulation in order to provide for the expedited 
        review required under such section 1203(f).
            (4) Review by merit systems protection board.--Not later 
        than 30 days after the date of the enactment of this Act, the 
        Merit Systems Protection Board shall submit to the committees 
        described in paragraph (3) of such section 1203(f) a report on 
        the actions the Board plans to take to conduct expedited 
        reviews under such section. 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.
    (c) 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.
    (d) Construction.--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.
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