PUBLIC LAW 105-206-^ULY 22, 1998 112 STAT. 719 "(2) any obligation under a court order or decree relating to the emplo3nTient practices of the Internal Revenue Service or the Department of the Treasury.". (b) CLERICAL AMENDMENT.— The table of sections for part III of title 5, United States Code, is amended by adding at the end the following new items: "Subpart I—Miscellaneous '^5. Personnel flexibilities relating to the Internal Revenue Service 9601". SEC. 1202. VOLUNTARY SEPARATION INCENTIVE PAYMENTS. 5 USC 5597 note. (a) DEFINITION. —In this section, the term "employee" means an employee (as defined by section 2105 of title 5, United States Code) who is employed by the Internal Revenue Service serving under an appointment without time limitation, and has been currently employed for a continuous period of at least 3 years, but does not include— (1) a reemployed annuitant under subchapter III of chapter 83 or chapter 84 of title 5, United States Code, or another retirement system; (2) an employee having a disability on the basis of which such employee is or would be eligible for disability retirement under the applicable retirement system referred to in paragraph (1); (3) an employee who is in receipt of a specific notice of involuntary separation for misconduct or unacceptable performance; (4) an employee who, upon completing an additional period of service as referred to in section 3(b)(2)(B)(ii) of the Federal Workforce Restructuring Act of 1994 (5 U.S.C. 5597 note), would qualify for a voluntary separation incentive payment under section 3 of such Act; (5) an employee who has previously received any voluntary separation incentive payment by the Federal Government under this section or any other authority and has not repaid such payment; (6) an employee covered by statutory reemplo3ment rights who is on transfer to another organization; or (7) any employee who, during the 24-month period preceding the date of separation, has received a recruitment or relocation bonus under section 5753 of title 5, United States Code, or who, within the 12-month period preceding the date of separation, received a retention allowance under section 5754 of title 5, United States Code. (b) AUTHORITY TO PROVIDE VOLUNTARY SEPARATION INCENTIVE PAYMENTS.— (1) IN GENERAL.— The Commissioner of Internal Revenue may pay voluntary separation incentive pa3mnents under this section to any employee to the extent necessary to carry out the plan to reorganize the Internal Revenue Service under section 1001. (2) AMOUNT AND TREATMENT OF PAYMENTS.— A voluntary separation incentive payment— (A) shall be paid in a lump sum after the employee's separation; (B) shall be paid from appropriations or funds available for the payment of the basic pay of the employees; (C) shall be equal to the lesser of—
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