,,ii  #aae? ,,congress  #b;d ,session   
,s4 #caii  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #ab1 #bjah,mr4   
,burr 7= himself1 ,mr4 ,grassley1 ,mr4  
,hell]1 ,mr4 ,isakson1 ,mr4 ,scott1 &   
,mr4 ,enzi7 introduc$ ! foll[+ bill2 :i*
 0 read twice & ref]r$ to ! ,committee  
on ,f9ance  ,a ,,bill  ,to e/abli% an   
exp$it$ process = removal ( s5ior       
executives ( ! ,int]nal ,rev5ue ,s]vice 
bas$ on p]=mance or misconduct4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,,irs ,acc\ntability ,act ( #bjah4  #b4 
,au?ority to remove or transf] s5ior    
,,irs executives :o fail 9 _! p]=mance  
or engage 9 s]i\s misconduct  7a7 ,9    
g5]al ,section #abjc ( ! ,int]nal       
,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act
 ( #aiih 7#bf ,u4,s4,c4 #ghjd note7 is  
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7f7 ,removal ( s5ior       
executives bas$ on p]=mance or          
misconduct  7#a7 ,removal or transf]    
7,a7 ,9 g5]al ,! ,commission] ( ,int]nal
 ,rev5ue 7ref]r$ to 9 ?is subsection z !

 ,commission]7 may remove an individual 
employ$ 9 a s5ior executive position at 
! ,int]nal ,rev5ue ,s]vice f ! s5ior    
executive position if ! ,commission]    
det]m9es ! p]=mance or misconduct ( !   
individual w>rants su* removal4 ,if !   
,commission] s removes su* an           
individual1 ! ,commission] may--  7i7   
remove ! individual f ! civil s]vice 7z 
def9$ 9 section #baja ( title #e1 ,unit$
 ,/ates ,code72 or  7ii7 9 ! case ( an  
individual describ$ 9 subp>agraph 7,b71 
transf] ! individual f ! s5ior executive
 position to a ,g5]al ,s*$ule position  
at any grade ( ! ,g5]al ,s*$ule = :i* ! 
individual is qualifi$ & t !            
,commission] det]m9es is appropriate4   
7,b7 ,individuals eligible = transf] ,an
 individual describ$ 9 ?is subp>agraph  
is an individual :o-- 7i7 previ\sly     
occupi$ a p]man5t position )9 !         
competitive s]vice 7z t t]m is def9$ 9  
section #bajb ( title #e1 ,unit$ ,/ates 
,code72  7ii7 previ\sly occupi$ a       
p]man5t position )9 ! except$ s]vice 7z 

t t]m is def9$ 9 section #bajc ( title  
#e1 ,unit$ ,/ates ,code72 or  7iii7     
prior to employm5t 9 a s5ior executive  
position at ! ,int]nal ,rev5ue ,s]vice1 
did n occupy any position )9 ! ,f$]al   
,gov]nm5t4  7#b7 ,pay ( transf]r$       
individuals  7,a7 ,9 g5]al ,not)/&+ any 
o!r provision ( law1 includ+ !          
requirem5ts ( section #ceid ( title #e1 
,unit$ ,/ates ,code1 any individual     
transf]r$ to a ,g5]al ,s*$ule position  
"u p>agraph 7#a77;,a77ii7 %all1 beg9n+  
on ! date ( su* transf]1 receive !      
annual rate ( pay applicable to su*     
position4  7,b7 ,paid leave dur+ appeal 
,an individual s transf]r$ may n be     
plac$ on adm9i/rative leave or any o!r  
category ( paid leave dur+ ! p]iod dur+ 
:i* an appeal 7if any7 "u ?is section is
 ongo+1 & may only receive pay if !     
individual reports = duty4 ,if an       
individual s transf]r$ does n report =  
duty1 su* individual %all n receive pay 
or o!r b5efits pursuant to p>agraph     
7#e77;,e74  7#c7 ,notice to ,congress ,n

 lat] ?an #cj days aft] remov+ or       
transf]r+ an individual f a s5ior       
executive position "u p>agraph 7#a71 !  
,commission] %all submit writt5 notice (
 su* removal or transf] & ! reason = su*
 removal or transf] to--  7,a7 !        
,committee on ,f9ance ( ! ,s5ate2  7,b7 
! ,committee on ,homel& ,security &     
,gov]nm5tal ,affairs ( ! ,s5ate2  7,c7 !
 ,committee on ,ways & ,means ( ! ,h\se 
( ,repres5tatives2 &  7,d7 ! ,committee 
on ,ov]sight & ,gov]nm5t ,re=m ( ! ,h\se
 ( ,repres5tatives4  7#d7 ,proc$ure     
7,a7 ,9 g5]al ,! proc$ures "u section   
#gedc7;b7 ( title #e1 ,unit$ ,/ates     
,code1 %all n apply to a removal or     
transf] "u ?is section4  7,b7 ,appeal to
 ,m]it ,sy/em ,protection ,bo>d  7i7 ,9 
g5]al ,subject to clause 7ii7 & p>agraph
 7#e71 any removal or transf] "u        
p>agraph 7#a7 may be appeal$ to ! ,m]it 
,sy/ems ,protection ,bo>d "u section    
#ggja ( title #e1 ,unit$ ,/ates ,code4  
7ii7 ,deadl9e = appeal ,an appeal "u    
clause 7i7 ( a removal or transf] may   

only be made if su* appeal is made n    
lat] ?an #g days aft] ! date ( su*      
removal or transf]4  7#e7 ,exp$it$      
review by adm9i/rative law judge  7,a7  
,9 g5]al ,^u receipt ( an appeal "u     
p>agraph 7#d77;,b77i71 ! ,m]it ,sy/ems  
,protection ,bo>d %all ref] su* appeal  
to an adm9i/rative law judge pursuant to
 section #ggja7;b77#a7 ( title #e1      
,unit$ ,/ates ,code4 ,! adm9i/rative law
 judge %all exp$ite any su* appeal "u   
su* section &1 9 any su* case1 %all     
issue a decision n lat] ?an #ba days    
aft] ! date ( ! appeal4  7,b7 ,f9ality (
 decision ,not)/&+ any o!r provision (  
law1 includ+ section #ggjc ( title #e1  
,unit$ ,/ates ,code1 ! decision ( an    
adm9i/rative law judge "u subp>agraph   
7,a7 %all be f9al & %all n be subject to
 any fur!r appeal4  7,c7 ,failure to    
rea* decision ,9 any case 9 :i* !       
adm9i/rative law judge _c issue a       
decision 9 accordance ) ! #ba-;day      
requirem5t "u subp>agraph 7,a71 !       
removal or transf] is f9al4 ,9 su* a    

case1 ! ,m]it ,sy/ems ,protection ,bo>d 
%all1 )9 #ad days aft] ! date t su*     
removal or transf] is f9al1 submit to   
,congress & ! ,committees describ$ 9    
p>agraph 7#c7 a report t expla9s !      
reasons :y a decision 0 n issu$ 9       
accordance ) su* requirem5t4  7,d7      
,prohibition on /ay ( removal or transf]
 ,! ,m]it ,sy/ems ,protection ,bo>d or  
adm9i/rative law judge may n /ay any    
removal or transf] "u ?is subsection4   
7,e7 ,p]iod ( review ,dur+ ! p]iod      
beg9n+ on ! date on :i* an individual   
appeals a removal f ! civil s]vice "u   
p>agraph 7#d7 & end+ on ! date t !      
adm9i/rative law judge issues a f9al    
decision on su* appeal1 su* individual  
may n receive any pay1 aw>ds1 bonuses1  
inc5tives1 all[ances1 diff]5tials1 /ud5t
 loan repaym5ts1 special paym5ts1 or    
b5efits4  7,f7 ,relevant in=mation to be
 provid$ ,to ! maximum ext5t            
practicable1 ! ,commission] %all provide
 to ! ,m]it ,sy/ems ,protection ,bo>d1 &
 to any adm9i/rative law judge to :om an

 appeal "u ?is section is ref]r$1 su*   
in=mation & assi/ance z may be necess>y 
to ensure an appeal "u ?is p>agraph is  
exp$it$4  7#f7 ,relation to o!r         
provisions ( law  7,a7 ,9 g5]al ,!      
au?ority provid$ by ?is subsection is 9 
addition to1 & %all n be con/ru$ to     
limit or dim9i%1 ! au?ority provid$ by--
  7i7 subsections 7a7 & 7c72 &  7ii7    
section #ceib or sub*apt] ,v ( *apt] #ge
 ( title #e1 ,unit$ ,/ates ,code4  7,b7 
,removal f ,s5ior ,executive ,s]vice    
,section #ceib7;b77#a7 ( title #e1      
,unit$ ,/ates ,code1 does n apply to an 
action to remove or transf] an          
individual "u ?is subsection4  7#g7     
,def9itions ,= purposes ( ?is           
subsection3 7,a7 ,individual ,! t]m     
individual means a c>e] appo9tee 7z t   
t]m is def9$ 9 section #cacb7;a77#d7 (  
title #e1 ,unit$ ,/ates ,code74  7,b7   
,misconduct  7i7 ,9 g5]al ,subject to   
clause 7ii71 ! t]m misconduct includes  
neglect ( duty1 malfeasance1 or failure 
to accept a direct$ reassignm5t or to   

accompany a position 9 a transf] (      
function4  7ii7 ,exception ,! t]m       
misconduct %all n include any act or    
omission describ$ 9 subsection 7b74     
7,c7 ,s5ior executive position ,! t]m   
s5ior executive position means a ,s5ior 
,executive ,s]vice position 7z su* t]m  
is def9$ 9 section #cacb7;a77#b7 ( title
 #e1 ,unit$ ,/ates ,code74  4  7b7      
,e/abli%m5t ( exp$it$ review process    
7#a7 ,9 g5]al ,n lat] ?an #fj days aft] 
! date ( ! enactm5t ( ?is ,act1 ! ,m]it 
,sy/ems ,protection ,bo>d %all e/abli% &
 put into effect a process to conduct   
exp$it$ reviews 9 accordance )          
subsection 7f7 ( section #abjc ( !      
,int]nal ,rev5ue ,s]vice ,re/ructur+ &  
,re=m ,act ( #aiih1 z add$ by ?is ,act4 
7#b7 ,inapplicability ( c]ta9           
regulations ,section #abja4bb ( title   
#e1 ,code ( ,f$]al ,regulations1 z 9    
effect on ! day be=e ! date ( ! enactm5t
 ( ?is ,act1 %all n apply to exp$it$    
reviews c>ri$ out "u su* section        
#abjc7;f74  7#c7 ,waiv] ,! ,m]it ,sy/ems

 ,protection ,bo>d may waive any o!r    
regulation 9 ord] to provide = ! exp$it$
 review requir$ "u su* section          
#abjc7;f74  7#d7 ,review by ,m]it       
,sy/ems ,protection ,bo>d ,n lat] ?an   
#cj days aft] ! date ( ! enactm5t ( ?is 
,act1 ! ,m]it ,sy/ems ,protection ,bo>d 
%all submit to ! committees describ$ 9  
p>agraph 7#c7 ( su* section #abjc7;f7 a 
report on ! actions ! ,bo>d plans to    
take to conduct exp$it$ reviews "u su*  
section4 ,su* report %all include a     
description ( ! res\rces ! ,bo>d        
det]m9es w be necess>y to conduct su*   
reviews & a description ( :e!r any      
res\rces w be necess>y to conduct su*   
reviews t 7 n available to ! ,bo>d on ! 
day be=e ! date ( ! enactm5t ( ?is ,act4
  7c7 ,tempor>y exemption f c]ta9       
limitation on initiation ( removal f    
s5ior executive s]vice ,dur+ ! #abj-;day
 p]iod beg9n+ on ! date ( ! enactm5t (  
?is ,act1 an action to remove an        
individual f ! ,s5ior ,executive ,s]vice
 at ! ,int]nal ,rev5ue ,s]vice pursuant 

to section #gedc ( title #e1 ,unit$     
,/ates ,code1 may be initiat$1 not)/&+  
section #ceib7;b7 ( su* title1 or any   
o!r provision ( law4  7d7 ,con/ruction  
,no?+ 9 ?is section or section #abjc7;f7
 ( ! ,int]nal ,rev5ue ,s]vice           
,re/ructur+ & ,re=m ,act ( #aiih1 z add$
 by ?is ,act1 %all be con/ru$ to apply  
to an appeal ( a removal1 transf]1 or   
o!r p]sonnel action t 0 p5d+ be=e ! date
 ( ! enactm5t ( ?is ,act4