Authorization for Office of Appeals to direct hire certain individuals

Section 7803(e)(6) is amended by adding at the end the following: (C) Authority to appoint individuals not employed by Internal Revenue Service The Secretary may utilize direct hire authority to recruit and appoint qualified applicants, without regard to any notice or preference requirements, to positions within the Internal Revenue Service Independent Office of Appeals, provided that such applicants are not employees of the Internal Revenue Service engaged in enforcement functions..