Page:United States Statutes at Large Volume 112 Part 1.djvu/746

 112 STAT. 720 PUBLIC LAW 105-206—JULY 22, 1998 (i) an amount equal to the amount the employee would be entitled to receive under section 5595(c) of title 5, United States Code; or (ii) an amount determined by an agency head not to exceed $25,000; (D) may not be made except in the case of any qualify- ing employee who voluntarily separates (whether by retirement or resignation) before January 1, 2003; (E) shall not be a basis for payment, and shall not be included in the computation, of any other type of Government benefit; and (F) shall not be taken into account in determining the amount of any severance pay to which the employee may be entitled under section 5595 of title 5, United States Code, based on any other separation. (c) ADDITIONAL INTERNAL REVENUE SERVICE CONTRIBUTIONS TO THE RETIREMENT FUND.— (1) IN GENERAL.—In addition to any other pa3mients which it is required to make under subchapter III of chapter 83 of title 5, United States Code, the Internal Revenue Service shall remit to the Office of Personnel Management for deposit in the Treasury of the United States to the credit of the Civil Service Retirement and Disability Fund an amount equal to 15 percent of the final basic pay of each employee who is covered under subchapter III of chapter 83 or chapter 84 of title 5, United States Code, to whom a voluntary separation incentive has been paid under this section. (2) DEFINITION. — In paragraph (1), the term "final basic pay", with respect to an employee, means the total amount of basic pay which would be payable for a year of service by such employee, computed using the employee's final rate of basic pay, and, if last serving on other than a full-time basis, with appropriate adjustment therefor. (d) EFFECT OF SUBSEQUENT EMPLOYMENT WITH THE GOVERN- MENT.— An individual who has received a voluntary separation incentive pa3anent under this section and accepts any employment for compensation with the (government of the United States, or who works for any agency of the United States Government through a personal services contract, within 5 years after the date of the separation on which the payment is based shall be required to pay, prior to the individual's first day of employment, the entire amount of the incentive payment to the Internal Revenue Service. (e) EFFECT ON INTERNAL REVENUE SERVICE EMPLOYMENT LEVELS.— (1) INTENDED EFFECT.— Voluntary separations under this section are not intended to necessarily reduce the total number of full-time equivalent positions in the Internal Revenue Service. (2) USE OF VOLUNTARY SEPARATIONS. — The Internal Revenue Service may redeploy or use the full-time equivalent positions vacated by voluntary separations under this section to make other positions available to more critical locations or more critical occupations. 26 USC 7804 SEC. 1203. TERMINATION OF EMPLOYMENT FOR MISCONDUCT. (a) IN GENERAL.—Subject to subsection (c), the Commissioner of Internal Revenue shall terminate the employment of any

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