Title 5 › PART III — EMPLOYEES › Subpart I — Miscellaneous › CHAPTER 95 — PERSONNEL FLEXIBILITIES RELATING TO THE INTERNAL REVENUE SERVICE › § 9501
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
Government Organization and Employees, Source: USLM XML via OLRC
Reference
Citation
5 U.S.C. § 9501
Title 5, Government Organization and Employees
Last Updated
Aug 21, 2026
Release point: 119-102