,,ii #aaeth ,,congress #b;d ,session ,s4 #caii ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #ab1 #bjah,mr4 ,burr 7for himself1 ,mr4 ,grassley1 ,mr4 ,heller1 ,mr4 ,isakson1 ,mr4 ,scott1 and ,mr4 ,enzi7 introduced the following bill2 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 misconduct4 #a4 ,short title ,this ,act may be cited as the ,,irs ,accountability ,act of #bjah4 #b4 ,authority to remove or transfer senior ,,irs executives who fail in their performance or engage in serious misconduct 7a7 ,in general ,section #abjc of the ,internal ,revenue ,service ,restructuring and ,reform ,act of #aiih 7#bf ,u4,s4,c4 #ghjd note7 is amended by adding at the end the following new subsection3 7f7 ,removal of senior executives based on performance or misconduct 7#a7 ,removal or transfer 7,a7 ,in general ,the ,commissioner of ,internal ,revenue 7referred to in this subsection as the ,commissioner7 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 removal4 ,if the ,commissioner so removes such an individual1 the ,commissioner may-- 7i7 remove the individual from the civil service 7as defined in section #baja of title #e1 ,united ,states ,code72 or 7ii7 in the case of an individual described in subparagraph 7,b71 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 appropriate4 7,b7 ,individuals eligible for transfer ,an individual described in this subparagraph is an individual who-- 7i7 previously occupied a permanent position within the competitive service 7as that term is defined in section #bajb of title #e1 ,united ,states ,code72 7ii7 previously occupied a permanent position within the excepted service 7as that term is defined in section #bajc of title #e1 ,united ,states ,code72 or 7iii7 prior to employment in a senior executive position at the ,internal ,revenue ,service1 did not occupy any position within the ,federal ,government4 7#b7 ,pay of transferred individuals 7,a7 ,in general ,notwithstanding any other provision of law1 including the requirements of section #ceid of title #e1 ,united ,states ,code1 any individual transferred to a ,general ,schedule position under paragraph 7#a77;,a77ii7 shall1 beginning on the date of such transfer1 receive the annual rate of pay applicable to such position4 7,b7 ,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 7if any7 under this section is ongoing1 and may only receive pay if the individual reports for duty4 ,if an individual so transferred does not report for duty1 such individual shall not receive pay or other benefits pursuant to paragraph 7#e77;,e74 7#c7 ,notice to ,congress ,not later than #cj days after removing or transferring an individual from a senior executive position under paragraph 7#a71 the ,commissioner shall submit written notice of such removal or transfer and the reason for such removal or transfer to-- 7,a7 the ,committee on ,finance of the ,senate2 7,b7 the ,committee on ,homeland ,security and ,governmental ,affairs of the ,senate2 7,c7 the ,committee on ,ways and ,means of the ,house of ,representatives2 and 7,d7 the ,committee on ,oversight and ,government ,reform of the ,house of ,representatives4 7#d7 ,procedure 7,a7 ,in general ,the procedures under section #gedc7;b7 of title #e1 ,united ,states ,code1 shall not apply to a removal or transfer under this section4 7,b7 ,appeal to ,merit ,system ,protection ,board 7i7 ,in general ,subject to clause 7ii7 and paragraph 7#e71 any removal or transfer under paragraph 7#a7 may be appealed to the ,merit ,systems ,protection ,board under section #ggja of title #e1 ,united ,states ,code4 7ii7 ,deadline for appeal ,an appeal under clause 7i7 of a removal or transfer may only be made if such appeal is made not later than #g days after the date of such removal or transfer4 7#e7 ,expedited review by administrative law judge 7,a7 ,in general ,upon receipt of an appeal under paragraph 7#d77;,b77i71 the ,merit ,systems ,protection ,board shall refer such appeal to an administrative law judge pursuant to section #ggja7;b77#a7 of title #e1 ,united ,states ,code4 ,the administrative law judge shall expedite any such appeal under such section and1 in any such case1 shall issue a decision not later than #ba days after the date of the appeal4 7,b7 ,finality of decision ,notwithstanding any other provision of law1 including section #ggjc of title #e1 ,united ,states ,code1 the decision of an administrative law judge under subparagraph 7,a7 shall be final and shall not be subject to any further appeal4 7,c7 ,failure to reach decision ,in any case in which the administrative law judge cannot issue a decision in accordance with the #ba-;day requirement under subparagraph 7,a71 the removal or transfer is final4 ,in such a case1 the ,merit ,systems ,protection ,board shall1 within #ad days after the date that such removal or transfer is final1 submit to ,congress and the ,committees described in paragraph 7#c7 a report that explains the reasons why a decision was not issued in accordance with such requirement4 7,d7 ,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 subsection4 7,e7 ,period of review ,during the period beginning on the date on which an individual appeals a removal from the civil service under paragraph 7#d7 and ending on the date that the administrative law judge issues a final decision on such appeal1 such individual may not receive any pay1 awards1 bonuses1 incentives1 allowances1 differentials1 student loan repayments1 special payments1 or benefits4 7,f7 ,relevant information to be provided ,to the maximum extent practicable1 the ,commissioner shall provide to the ,merit ,systems ,protection ,board1 and to any administrative law judge to whom an appeal under this section is referred1 such information and assistance as may be necessary to ensure an appeal under this paragraph is expedited4 7#f7 ,relation to other provisions of law 7,a7 ,in general ,the authority provided by this subsection is in addition to1 and shall not be construed to limit or diminish1 the authority provided by-- 7i7 subsections 7a7 and 7c72 and 7ii7 section #ceib or subchapter ,v of chapter #ge of title #e1 ,united ,states ,code4 7,b7 ,removal from ,senior ,executive ,service ,section #ceib7;b77#a7 of title #e1 ,united ,states ,code1 does not apply to an action to remove or transfer an individual under this subsection4 7#g7 ,definitions ,for purposes of this subsection3 7,a7 ,individual ,the term individual means a career appointee 7as that term is defined in section #cacb7;a77#d7 of title #e1 ,united ,states ,code74 7,b7 ,misconduct 7i7 ,in general ,subject to clause 7ii71 the term misconduct includes neglect of duty1 malfeasance1 or failure to accept a directed reassignment or to accompany a position in a transfer of function4 7ii7 ,exception ,the term misconduct shall not include any act or omission described in subsection 7b74 7,c7 ,senior executive position ,the term senior executive position means a ,senior ,executive ,service position 7as such term is defined in section #cacb7;a77#b7 of title #e1 ,united ,states ,code74 4 7b7 ,establishment of expedited review process 7#a7 ,in general ,not later than #fj days after the date of the enactment of this ,act1 the ,merit ,systems ,protection ,board shall establish and put into effect a process to conduct expedited reviews in accordance with subsection 7f7 of section #abjc of the ,internal ,revenue ,service ,restructuring and ,reform ,act of #aiih1 as added by this ,act4 7#b7 ,inapplicability of certain regulations ,section #abja4bb of title #e1 ,code of ,federal ,regulations1 as in effect on the day before the date of the enactment of this ,act1 shall not apply to expedited reviews carried out under such section #abjc7;f74 7#c7 ,waiver ,the ,merit ,systems ,protection ,board may waive any other regulation in order to provide for the expedited review required under such section #abjc7;f74 7#d7 ,review by ,merit ,systems ,protection ,board ,not later than #cj days after the date of the enactment of this ,act1 the ,merit ,systems ,protection ,board shall submit to the committees described in paragraph 7#c7 of such section #abjc7;f7 a report on the actions the ,board plans to take to conduct expedited reviews under such section4 ,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 ,act4 7c7 ,temporary exemption from certain limitation on initiation of removal from senior executive service ,during the #abj-;day period beginning on the date of the enactment of this ,act1 an action to remove an individual from the ,senior ,executive ,service at the ,internal ,revenue ,service pursuant to section #gedc of title #e1 ,united ,states ,code1 may be initiated1 notwithstanding section #ceib7;b7 of such title1 or any other provision of law4 7d7 ,construction ,nothing in this section or section #abjc7;f7 of the ,internal ,revenue ,service ,restructuring and ,reform ,act of #aiih1 as added by this ,act1 shall be construed to apply to an appeal of a removal1 transfer1 or other personnel action that was pending before the date of the enactment of this ,act4