[House Report 114-66]
[From the U.S. Government Publishing Office]
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
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.
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;
(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.
---------------------------------------------------------------------------
\1\Pub. L. No. 105-206, sec. 1203(b), July 22, 1998.
---------------------------------------------------------------------------
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.
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.
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
Federal 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
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:
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;
(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 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;
(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.]
(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 Treasury under such contract that such
individual committed any act or omission described under
subsection (b) in connection with the performance of such
services.
[all]