---
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"
date: "2026-07-12"
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](/usc/5/9502.md) through [9510](/usc/5/9510.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](/usc/5/8401.md?p=29) principles and prohibited personnel practices);
  - (2) provisions relating to preference [eligibles](/usc/5/4701.md?p=a-3);
  - (3) except as otherwise specifically provided, [section 5307](/usc/5/5307.md) (relating to the aggregate limitation on [pay](/usc/5/7511.md?p=a-4));
  - (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](/usc/5/9901.md?p=2) of the Treasury under [section 1104(a)(2)](/usc/5/1104.md?p=a-2).
- (b) The [Secretary](/usc/5/9901.md?p=2) of the Treasury shall provide the [Office](/usc/5/5402.md?p=3) of Personnel Management with any information that [Office](/usc/5/5402.md?p=3) requires in carrying out its responsibilities under this section.
- (c) [Employees](/usc/5/4701.md?p=a-2) within a unit to which a [labor organization](/usc/5/7103.md?p=a-4) is accorded exclusive recognition under [chapter 71](/usc/5/chptIII/sptF/ch71.md) shall not be subject to any flexibility provided by sections [9507](/usc/5/9507.md) through [9510](/usc/5/9510.md) of this chapter unless the [exclusive representative](/usc/5/7103.md?p=a-16) and the Internal Revenue [Service](/usc/5/8401.md?p=26) 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/5/8521.md?p=a-1) Impasses [Panel](/usc/5/7103.md?p=a-7) under section 7119.

## Source credit

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