Title 5 › Part PART III— - EMPLOYEES › Subpart Subpart I— - Miscellaneous › Chapter CHAPTER 95— - PERSONNEL FLEXIBILITIES RELATING TO THE INTERNAL REVENUE SERVICE › § 9503
The Secretary of the Treasury can, before September 30, 2013, create and fill special Internal Revenue Service jobs that ignore the usual civil service hiring and pay rules. There can be no more than 40 such jobs at once. The jobs must need extremely high-level administrative, technical, or professional skill and must be critical to the IRS’s mission. Hiring this way must be needed to recruit or keep someone exceptionally well qualified. The Secretary must approve the job designations. Appointments last no more than 4 years. People hired must not have been IRS employees before June 1, 1998. Yearly pay for these hires cannot exceed the highest annual pay set under section 104 of title 3. All these jobs are excluded from union collective bargaining. People hired under this authority are not treated as employees for the rules in subchapter II of chapter 75.
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Government Organization and Employees — Source: USLM XML via OLRC
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Citation
5 U.S.C. § 9503
Title 5 — Government Organization and Employees
Last Updated
Apr 6, 2026
Release point: 119-73