Title 5 › Part PART III— - EMPLOYEES › Subpart Subpart I— - Miscellaneous › Chapter CHAPTER 95— - PERSONNEL FLEXIBILITIES RELATING TO THE INTERNAL REVENUE SERVICE › § 9501
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
Government Organization and Employees — Source: USLM XML via OLRC
Reference
Citation
5 U.S.C. § 9501
Title 5 — Government Organization and Employees
Last Updated
Apr 6, 2026
Release point: 119-73