---
kind: "section"
citation: "5 U.S.C. § 9501"
title: "5"
title_heading: "Government Organization and Employees"
number: "9501"
heading: "Internal Revenue Service personnel flexibilities"
release: "119-102"
url: "https://uscodex.org/usc/5/9501"
units:
  - "Part III — Employees"
  - "Subpart I — Miscellaneous"
  - "Chapter 95 — Personnel Flexibilities Relating to the Internal Revenue Service"
---

# §9501. Internal Revenue Service personnel flexibilities

- (a) Any flexibilities provided by [sections 9502 through 9510](/usc/5/9502..9510.md) of this chapter shall be exercised in a manner consistent with—
  - (1) [chapter 23](/usc/5/chptIII-sptA-ch23.md) (relating to merit system principles and prohibited personnel practices);
  - (2) provisions relating to preference eligibles;
  - (3) except as otherwise specifically provided, [section 5307](/usc/5/5307.md) (relating to the aggregate limitation on pay);
  - (4) except as otherwise specifically provided, [chapter 71](/usc/5/chptIII-sptF-ch71.md) (relating to labor-management relations); and
  - (5) subject to subsections [(b)](/usc/5/1104.md?p=b) and [(c)](/usc/5/1104.md?p=c) of section 1104, as though such [authorities](/usc/5/7103.md?p=a-6) were delegated to the Secretary of the Treasury under [section 1104(a)(2)](/usc/5/1104.md?p=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](/usc/5/5361.md?p=1) within a unit to which a labor organization is accorded exclusive recognition under [chapter 71](/usc/5/chptIII-sptF-ch71.md) shall not be subject to any flexibility provided by [sections 9507 through 9510](/usc/5/9507..9510.md) of this chapter unless the exclusive representative and the Internal Revenue [Service](/usc/5/8331.md?p=12) 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](/usc/5/8331.md?p=12) Impasses [Panel](/usc/5/7103.md?p=a-7) under [section 7119](/usc/5/7119.md).

## Source credit

(Added Pub. L. 105–206, title I, § 1201(a), July 22, 1998, 112 Stat. 712.)