IRS non-retaliation policy

Section 1203 of the IRS Restructuring and Reform Act of 1998 (RRA '98), created a statutory provision requiring the termination of IRS Federal employment for misconduct.

Section 1203(a) provides that the Commissioner of the Internal Revenue Service shall terminate the employment of any employee of the Internal Revenue Service if there is a final administrative or judicial determination that such employee committed any act or omission described under subsection (b) in the performance of the employee's official duties. One of the acts described in subsection (b) is retaliation.

Section 1203 (b)(6) states that:

Violations of the Internal Revenue Code of 1986, Department of Treasury regulations, or policies of the Internal Revenue Service (including the Internal Revenue Manual) for the purpose of retaliating against, or harassing, a taxpayer, taxpayer representative, or other employee of the Internal Revenue Service.

and is an act or omission requiring termination.

See IRM Section 6.752.1 for further information regarding disciplinary and adverse actions including removal from the Service.