PROHIBITION ON REHIRING ANY EMPLOYEE OF THE INTERNAL REVENUE SERVICE WHO WAS INVOLUNTARILY SEPARATED FROM SERVICE FOR MISCONDUCT.

SEC. 3001. PROHIBITION ON REHIRING ANY EMPLOYEE OF THE INTERNAL REVENUE SERVICE WHO WAS INVOLUNTARILY SEPARATED FROM SERVICE FOR MISCONDUCT. (a) [26 U.S.C. 7804] In General.—Section 7804 is amended by adding at the end the following new subsection: “(d) Prohibition on Rehiring Employees Involuntarily Separated.—The Commissioner may not hire any individual previously employed by the Commissioner who was removed for misconduct under this subchapter or chapter 43 or chapter 75 of title 5, United States Code, or whose employment was terminated under section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note). ” . (b) [26 U.S.C. 7804 note] Effective Date.—The amendment made by subsection (a) shall apply with respect to the hiring of employees after the date of the enactment of this Act.