Title 5Government Organization and EmployeesRelease 119-73

§9501 Internal Revenue Service personnel flexibilities

Title 5 › Part PART III— - EMPLOYEES › Subpart Subpart I— - Miscellaneous › Chapter CHAPTER 95— - PERSONNEL FLEXIBILITIES RELATING TO THE INTERNAL REVENUE SERVICE › § 9501

Last updated Apr 6, 2026|Official source

Summary

Any flexibilities in sections 9502 through 9510 must be used in ways that follow chapter 23 (merit system principles and prohibited personnel practices), rules for preference eligibles, section 5307 (the pay cap) unless another part says otherwise, chapter 71 (labor-management relations) unless otherwise stated, and must be treated as if they were delegated to the Secretary of the Treasury under section 1104(a)(2), subject to subsections (b) and (c) of section 1104. The Secretary of the Treasury must give the Office of Personnel Management any information it needs. Employees in a unit with exclusive union recognition under chapter 71 cannot be covered by flexibilities in sections 9507 through 9510 unless the union and the IRS have a written agreement that allows it. The Federal Services Impasses Panel may impose such an agreement under section 7119.

Full Legal Text

Title 5, §9501

Government Organization and Employees — Source: USLM XML via OLRC

(a)Any flexibilities provided by sections 9502 through 9510 of this chapter shall be exercised in a manner consistent with—
(1)chapter 23 (relating to merit system principles and prohibited personnel practices);
(2)provisions relating to preference eligibles;
(3)except as otherwise specifically provided, section 5307 (relating to the aggregate limitation on pay);
(4)except as otherwise specifically provided, chapter 71 (relating to labor-management relations); and
(5)subject to subsections (b) and (c) of section 1104, as though such authorities were delegated to the Secretary of the Treasury under section 1104(a)(2).
(b)The Secretary of the Treasury shall provide the Office of Personnel Management with any information that Office requires in carrying out its responsibilities under this section.
(c)Employees within a unit to which a labor organization is accorded exclusive recognition under chapter 71 shall not be subject to any flexibility provided by sections 9507 through 9510 of this chapter unless the exclusive representative and the Internal Revenue Service have entered into a written agreement which specifically provides for the exercise of that flexibility. Such written agreement may be imposed by the Federal Services Impasses Panel under section 7119.

Reference

Citations & Metadata

Citation

5 U.S.C. § 9501

Title 5Government Organization and Employees

Last Updated

Apr 6, 2026

Release point: 119-73