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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 09:52:37 -04:00

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LegalText 5 U.S.C. § 9501 Internal Revenue Service personnel flexibilities us united_states_code code_section 5 GOVERNMENT ORGANIZATION AND EMPLOYEES 95 PERSONNEL FLEXIBILITIES RELATING TO THE INTERNAL REVENUE SERVICE 9501 5 U.S.C. § 9501 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc05@119-100.zip /us/usc/t5/s9501 data/legal/raw/us/code/title-05/usc05.xml 9fe5d2db15facbbd5b65c8c949c3d23c17fc697faecb0535577f1380faab18cf 719fdb18e7085aede50e1e97c1c129fa6058e2c5c12b3d77a9b9044b1769e540 a243315114e1060d78fb5643a38437c01f93af586ac92a46c16508a672b370bf 2026-07-04 official
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5 U.S.C. § 9501 - Internal Revenue Service personnel flexibilities

Text

(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.

(Added Pub. L. 105206, title I, § 1201(a), July 22, 1998, 112 Stat. 712.)