Sec. 7. Ban on ex parte discussions
253 words·~1 min read·
/bill/114/s/949/is/section-7·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Notwithstanding section 1001(a)(4) of the Internal Revenue Service Restructuring and Reform Act of 1998, the Internal Revenue Service shall prohibit any ex parte communications between officers in the Internal Revenue Service Office of Appeals and other Internal Revenue Service employees with respect to any matter pending before such officers. 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 prohibited under subsection
(a)in the performance of the employee’s official duties. Such termination shall be a removal for cause on charges of misconduct. The Commissioner of Internal Revenue may take a personnel action other than termination for an act prohibited under subsection (a). 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. At the sole discretion of the Commissioner of Internal Revenue, such Commissioner 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). Any determination of the Commissioner of Internal Revenue under this subsection may not be appealed in any administrative or judicial proceeding. Section 7803(d)(1)(E) of the Internal Revenue Code of 1986 is amended by inserting or section 7 of the after Small Business Taxpayer Bill of Rights Act of 2015 1998 .