Termination of
Employment for Misconduct
Pub. L. 105–206, title I,
§ 1203,July 22, 1998, 112 Stat. 720, as amended by Pub. L. 108–357, title VIII, § 881(d),Oct. 22, 2004, 118 Stat. 1627, provided that:
“(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
“(B)
any civil right established under—
“(i) title VI or VII of the Civil Rights Act of 1964 [42 U.S.C.
2000d
et seq., 2000e et seq.];
“(ii)
title IX of the Education Amendments of 1972 [20
U.S.C. 1681
et seq.];
“(iii)
the Age Discrimination in Employment Act of 1967 [29
U.S.C. 621 et
seq.];
“(iv)
the Age Discrimination Act of 1975 [42 U.S.C.
6101 et seq.];
“(v)
section 501 or 504 of the Rehabilitation Act of 1973 [29
U.S.C. 791, 794];
or
“(vi)
title I of the Americans with Disabilities Act of 1990
[42 U.S.C.
12111 et seq.];
“(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.