Ban on ex parte discussions

(a) In general Notwithstanding section 1001(a)(4) of the Internal Revenue Service Restructuring and Reform Act of 1998, the Internal Revenue Service shall prohibit any ex parte communications between officers in the Internal Revenue Service Independent Office of Appeals and other Internal Revenue Service employees with respect to any matter pending before such officers. (b) Termination of employment for misconduct Subject to subsection (c), the Commissioner of Internal Revenue 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 prohibited under subsection (a) in the performance of the employee’s official duties. Such termination shall be a removal for cause on charges of misconduct. (c) Determination of commissioner (1) In general The Commissioner of Internal Revenue may take a personnel action other than termination for an act prohibited under subsection (a). (2) Discretion The exercise of authority under paragraph (1) shall be at the sole discretion of the Commissioner of Internal Revenue and may not be delegated to any other officer. At the sole discretion of the Commissioner of Internal Revenue, such Commissioner may establish a procedure which will be used to determine whether an individual should be referred to the Commissioner of Internal Revenue for a determination by the Commissioner under paragraph (1). (3) No appeal Any determination of the Commissioner of Internal Revenue under this subsection may not be appealed in any administrative or judicial proceeding. (d) TIGTA reporting of termination or mitigation Section 7803(d)(1)(E) of the Internal Revenue Code of 1986 is amended by inserting or section 6 of the Small Business Taxpayer Bill of Rights Act of 2025 after 1998.