Sec. 2. Prohibition on rehiring former IRS employees who were involuntarily separated for misconduct
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Section 7804 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: The Commissioner may not employ any individual previously employed by the Commissioner who was removed for misconduct under this subchapter or chapter 43 or chapter 75 of title 5, United States Code, or whose employment was terminated under section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 ( 26 U.S.C. 7804 note). . Except as provided in paragraph (2), the amendment made by subsection
(a)shall apply with respect to any employee removed from employment before, on, or after the date of the enactment of this Act. The amendment made by subsection
(a)shall not apply to any employee who is employed by the Internal Revenue Service as of the date of the enactment of this Act with respect to any removal for misconduct which occurred before such date.
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Sec. 2
Prohibition on rehiring former IRS employees who were involuntarily separated for misconduct
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