IRS RESTRUCTURING AND REFORM ACT OF 1998

Act Sec. 1203 Termination of Employment For Misconduct

The following excerpt of the above bill section, as enacted, requires the termination of IRS employees for 10 acts or omissions.

The Tax Analyst, TaxPractice, May 31, 1999, quoted the National Treasury Employees Union President, who said "Our sense is, at this point, the Congress may have gone too far." Evidently, Internal Revenue Service collections statistics dropped sharply in the first half of 1999 possibly caused by employee fears of being terminated under the following 10 acts or omissions of Act Sec. 1203:

(1) willful failure to obtain the required approval signatures on documents authorizing the seizure of the 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 violations of-
(A) any right under the Constitution of United States; or
(B) any civil rights 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 the taxpayer, taxpayer representative, or other IRS employee of the Internal Revenue Service, the 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 Service Code of the 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 a 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.

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