26 USC 7802 - Internal Revenue Service Oversight Board

U.S Code last checked for updates: Apr 30, 2024

§ 7802.

Internal Revenue Service Oversight Board

(a)

Establishment

(b)

Membership

(1)

Composition

The Oversight Board shall be composed of nine members, as follows:

(A)

six members shall be individuals who are not otherwise Federal officers or employees and who are appointed by the President, by and with the advice and consent of the Senate.

(B)

one member shall be the Secretary of the Treasury or, if the Secretary so designates, the Deputy Secretary of the Treasury.

(C)

one member shall be the Commissioner of Internal Revenue.

(D)

one member shall be an individual who is a full-time Federal employee or a representative of employees and who is appointed by the President, by and with the advice and consent of the Senate.

(2)

Qualifications and terms

(A)

Qualifications

Members of the Oversight Board described in paragraph (1)(A) shall be appointed without regard to political affiliation and solely on the basis of their professional experience and expertise in one or more of the following areas:

(i)

Management of large service organizations.

(ii)

Customer service.

(iii)

Federal tax laws, including tax administration and compliance.

(iv)

Information technology.

(v)

Organization development.

(vi)

The needs and concerns of taxpayers.

(vii)

The needs and concerns of small businesses.

In the aggregate, the members of the Oversight Board described in paragraph (1)(A) should collectively bring to bear expertise in all of the areas described in the preceding sentence.

(B)

Terms

Each member who is described in subparagraph (A) or (D) of paragraph (1) shall be appointed for a term of 5 years, except that of the members first appointed under paragraph (1)(A)—

(i)

two members shall be appointed for a term of 3 years,

(ii)

two members shall be appointed for a term of 4 years, and

(iii)

two members shall be appointed for a term of 5 years.

(C)

Reappointment

(D)

Vacancy

(3)

Ethical considerations

(A)

Financial disclosure

(B)

Restrictions on post-employment

(C)

Members who are special Government employees

If an individual appointed under subparagraph (A) or (D) of paragraph (1) is a special Government employee, the following additional rules apply for purposes of chapter 11 of title 18, United States Code:

(i)

Restriction on representation

In addition to any restriction under section 205(c) of title 18, United States Code, except as provided in subsections (d) through (i) of section 205 of such title, such individual (except in the proper discharge of official duties) shall not, with or without compensation, represent anyone to or before any officer or employee of—

(I)

the Oversight Board or the Internal Revenue Service on any matter;

(II)

the Department of the Treasury on any matter involving the internal revenue laws or involving the management or operations of the Internal Revenue Service; or

(III)

the Department of Justice with respect to litigation involving a matter described in subclause (I) or (II).

(ii)

Compensation for services provided by another

For purposes of section 203 of such title—

(I)

such individual shall not be subject to the restrictions of subsection (a)(1) thereof for sharing in compensation earned by another for representations on matters covered by such section, and

(II)

a person shall not be subject to the restrictions of subsection (a)(2) thereof for sharing such compensation with such individual.

(D)

Waiver

(4)

Quorum

(5)

Removal

(A)

In general

(B)

Secretary and Commissioner

(6)

Claims

(A)

In general

(B)

Effect on other law

This paragraph shall not be construed—

(i)

to affect any other immunities and protections that may be available to such member under applicable law with respect to such transactions;

(ii)

to affect any other right or remedy against the United States under applicable law; or

(iii)

to limit or alter in any way the immunities that are available under applicable law for Federal officers and employees.

(c)

General responsibilities

(1)

Oversight

(A)

In general

(B)

Mission of IRS

(C)

Confidentiality

(2)

Exceptions

The Oversight Board shall have no responsibilities or authority with respect to—

(A)

the development and formulation of Federal tax policy relating to existing or proposed internal revenue laws, related statutes, and tax conventions,

(B)

specific law enforcement activities of the Internal Revenue Service, including specific compliance activities such as examinations, collection activities, and criminal investigations,

(C)

specific procurement activities of the Internal Revenue Service, or

(D)

except as provided in subsection (d)(3), specific personnel actions.

(d)

Specific responsibilities

The Oversight Board shall have the following specific responsibilities:

(1)

Strategic plans

To review and approve strategic plans of the Internal Revenue Service, including the establishment of—

(A)

mission and objectives, and standards of performance relative to either, and

(B)

annual and long-range strategic plans.

(2)

Operational plans

To review the operational functions of the Internal Revenue Service, including—

(A)

plans for modernization of the tax system,

(B)

plans for outsourcing or managed competition, and

(C)

plans for training and education.

(3)

Management

To—

(A)

recommend to the President candidates for appointment as the Commissioner of Internal Revenue and recommend to the President the removal of the Commissioner;

(B)

review the Commissioner’s selection, evaluation, and compensation of Internal Revenue Service senior executives who have program management responsibility over significant functions of the Internal Revenue Service; and

(C)

review and approve the Commissioner’s plans for any major reorganization of the Internal Revenue Service.

(4)

Budget

To—

(A)

review and approve the budget request of the Internal Revenue Service prepared by the Commissioner;

(B)

submit such budget request to the Secretary of the Treasury; and

(C)

ensure that the budget request supports the annual and long-range strategic plans.

(5)

Taxpayer protection

The Secretary shall submit the budget request referred to in paragraph (4)(B) for any fiscal year to the President who shall submit such request, without revision, to Congress together with the President’s annual budget request for the Internal Revenue Service for such fiscal year.

(e)

Board personnel matters

(1)

Compensation of members

(A)

In general

Each member of the Oversight Board who—

(i)

is described in subsection (b)(1)(A); or

(ii)

is described in subsection (b)(1)(D) and is not otherwise a Federal officer or employee,

shall be compensated at a rate of $30,000 per year. All other members shall serve without compensation for such service.

(B)

Chairperson

(2)

Travel expenses

(A)

In general

(B)

Report

(3)

Staff

(A)

In general

(B)

Detail of Government employees

(4)

Procurement of temporary and intermittent services

(f)

Administrative matters

(1)

Chair

(A)

Term

(B)

Powers

Except as otherwise provided by a majority vote of the Oversight Board, the powers of the Chairperson shall include—

(i)

establishing committees;

(ii)

setting meeting places and times;

(iii)

establishing meeting agendas; and

(iv)

developing rules for the conduct of business.

(2)

Meetings

(3)

Reports

(A)

Annual

(B)

Additional report

(Aug. 16, 1954, ch. 736, 68A Stat. 915; Pub. L. 93–406, title II, § 1051(a), Sept. 2, 1974, 88 Stat. 951; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), (B), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–258, § 2(f)(2), Sept. 13, 1982, 96 Stat. 1059; Pub. L. 100–647, title VI, § 6235(a), Nov. 10, 1988, 102 Stat. 3737; Pub. L. 104–168, title I, § 101(a), (b)(2), July 30, 1996, 110 Stat. 1453, 1455; Pub. L. 105–206, title I, § 1101(a), July 22, 1998, 112 Stat. 691; Pub. L. 106–554, § 1(a)(7) [title III, § 319(27)], Dec. 21, 2000, 114 Stat. 2763, 2763A–648; Pub. L. 117–286, § 4(c)(34), Dec. 27, 2022, 136 Stat. 4358.)

cite as: 26 USC 7802