IRS Employee Responsibility Act of 2013

Finding regarding officer or employee actions— If any officer or employee of the Internal Revenue Service is held liable in any action pertaining to the official duties of that officer or employee, then the court may award, where the court finds that actions at issue of the officer or employee of the United States were in violation of Federal law, vexatious, frivolous, or in bad faith, unless the court finds that special circumstances make the award unjust, to the plaintiff attorneys’ fees and other costs of litigation, in addition to any other award available under law.

Officer or employee To bear costs of litigation— If the court makes a finding under subsection (a) that the actions at issue of the officer or employee of the United States were in violation of Federal law, vexatious, frivolous, or in bad faith, the court may order that all awards, including any award of costs of litigation under subsection (a) shall be paid by that officer or employee, and that the United States may not reimburse that officer or employee.