Title 5, Government Organization and EmployeesRelease 119-102

§9501 Internal Revenue Service Personnel Flexibilities

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

Last updated Aug 21, 2026|Official source

Summary

Flexibilities in sections 9502 through 9510 must be used only in ways that follow chapter 23 (merit system rules and banned personnel practices), rules for preference eligibles, and, unless another part says otherwise, section 5307 (pay limits) and chapter 71 (labor‑management rules). They must also follow subsections (b) and (c) of section 1104 and be treated as if given to the Secretary of the Treasury under section 1104(a)(2). The Secretary of the Treasury must give the Office of Personnel Management any information it needs to do its job. Employees in units where a union has exclusive recognition under chapter 71 cannot be covered by the flexibilities in sections 9507 through 9510 unless the union and the IRS sign a written agreement that allows those flexibilities; the Federal Services Impasses Panel may impose that 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 5, Government Organization and Employees

Last Updated

Aug 21, 2026

Release point: 119-102