Title 5, Government Organization and EmployeesRelease 119-102

§9506 Limited Appointments to Career Reserved Senior Executive Service Positions

Title 5 › PART III — EMPLOYEES › Subpart I — Miscellaneous › CHAPTER 95 — PERSONNEL FLEXIBILITIES RELATING TO THE INTERNAL REVENUE SERVICE › § 9506

Last updated Aug 21, 2026|Official source

Summary

Limits who can fill certain top IRS jobs known as career reserved positions. Those jobs must be filled either by a career appointee or by a limited emergency or limited term appointee who meets one of two rules: they were serving in a career or career-conditional job outside the Senior Executive Service right before taking the post, or the Office of Personnel Management approved their limited appointment ahead of time. No more than 10 percent of the IRS’s Senior Executive Service positions can be filled by those limited emergency or limited term appointees. Their term can be for any period up to 3 years. They may serve two such terms, and they may serve two such terms in addition to any unexpired term they held when appointed.

Full Legal Text

Title 5, §9506

Government Organization and Employees, Source: USLM XML via OLRC

(a)In the application of section 3132, a “career reserved position” in the Internal Revenue Service means a position designated under section 3132(b) which may be filled only by—

(1)a career appointee; or

(2)a limited emergency appointee or a limited term appointee—

(A)who, immediately upon entering the career reserved position, was serving under a career or career-conditional appointment outside the Senior Executive Service; or

(B)whose limited emergency or limited term appointment is approved in advance by the Office of Personnel Management.

(b)(1)The number of positions described under subsection (a) which are filled by an appointee as described under paragraph (2) of such subsection may not exceed 10 percent of the total number of Senior Executive Service positions in the Internal Revenue Service.

(2)Notwithstanding section 3132—

(A)the term of an appointee described under subsection (a)(2) may be for any period not to exceed 3 years; and

(B)such an appointee may serve—

(i)two such terms; or

(ii)two such terms in addition to any unexpired term applicable at the time of appointment.

Reference

Citations & Metadata

Citation

5 U.S.C. § 9506

Title 5, Government Organization and Employees

Last Updated

Aug 21, 2026

Release point: 119-102