---
kind: "section"
citation: "5 U.S.C. § 9506"
title: "5"
title_heading: "Government Organization and Employees"
number: "9506"
heading: "Limited appointments to career reserved Senior Executive Service positions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/5/9506"
units:
  - "Part III — Employees"
  - "Subpart I — Miscellaneous"
  - "Chapter 95 — Personnel Flexibilities Relating to the Internal Revenue Service"
---

# §9506. Limited appointments to career reserved Senior Executive Service positions

- (a) In the application of [section 3132](/usc/5/3132.md), a “[career reserved position](/usc/5/3132.md?p=a-8)” in the Internal Revenue [Service](/usc/5/8401.md?p=26) means a [position](/usc/5/5102.md?p=a-3) designated under [section 3132(b)](/usc/5/3132.md?p=b) which may be filled only by—
  - (1) a [career appointee](/usc/5/3132.md?p=a-4); or
  - (2) a [limited emergency appointee](/usc/5/3132.md?p=a-6) or a [limited term appointee](/usc/5/3132.md?p=a-5)—
    - (A) who, immediately upon entering the [career reserved position](/usc/5/3132.md?p=a-8), was serving under a career or career-conditional appointment outside the [Senior Executive](/usc/5/3132.md?p=a-3) [Service](/usc/5/8401.md?p=26); or
    - (B) whose limited emergency or limited term appointment is approved in advance by the [Office](/usc/5/5402.md?p=3) of Personnel Management.
- (b)
  - (1) The number of [positions](/usc/5/5102.md?p=a-3) described under [subsection (a)](#a) which are filled by an appointee as described under [paragraph (2)](#b-2) of such subsection may not exceed 10 percent of the total number of [Senior Executive Service positions](/usc/5/3132.md?p=a-2) in the Internal Revenue [Service](/usc/5/8401.md?p=26).
  - (2) Notwithstanding [section 3132](/usc/5/3132.md)—
    - (A) the term of an appointee described under [subsection (a)(2)](#a-2) may be for any period not to exceed 3 years; and
    - (B) such an appointee may serve—
      - (i) two such terms; or
      - (ii) two such terms in addition to any unexpired term applicable at the time of appointment.

## Source credit

(Added Pub. L. 105–206, title I, § 1201(a), July 22, 1998, 112 Stat. 714.)