Title 5 › PART III — EMPLOYEES › Subpart I — Miscellaneous › CHAPTER 95 — PERSONNEL FLEXIBILITIES RELATING TO THE INTERNAL REVENUE SERVICE › § 9503
The Secretary of the Treasury can, before September 30, 2013, set up and pay up to 40 special high-level administrative, technical, or professional jobs at the Internal Revenue Service and hire people into them without following the usual federal hiring and pay rules. The jobs must need extremely high expertise, be critical to the IRS mission, and be needed to recruit or keep an unusually well-qualified person. The Secretary must approve each job, each appointment can last no more than 4 years, and hires must not have been IRS employees before June 1, 1998. Each hire’s total yearly pay cannot be more than the highest total annual pay set under section 104 of title 3. These jobs are kept out of the collective bargaining unit, and people hired this way are not treated as "employees" under subchapter II of chapter 75.
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Government Organization and Employees, Source: USLM XML via OLRC
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Reference
Citation
5 U.S.C. § 9503
Title 5, Government Organization and Employees
Last Updated
Sep 23, 2026
Release point: 119-110