Reconstruction Act 1998
[[Page 112 STAT. 704]]
``(3) Standard where administrative guidance not followed.--In cases where any Internal Revenue Service employee is not following applicable published administrative guidance (including the Internal Revenue Manual), the National Taxpayer Advocate shall construe the factors taken into account in determining whether to issue a taxpayer assistance order in the manner most favorable to the taxpayer.''.
SEC. 1203. TERMINATION OF EMPLOYMENT FOR <<NOTE: 26 USC 7804
note.>> MISCONDUCT.
(a) In General.--Subject to subsection (c), the Commissioner of Internal Revenue shall terminate the employment of any
[[Page 112 STAT. 721]]
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. Such termination shall be a removal for cause on charges of misconduct.
(b) Acts or Omissions.--The acts or omissions referred to under subsection (a) are--
(1) willful failure to obtain the required approval
signatures on documents authorizing the seizure of a taxpayer's home, personal belongings, or business assets;
(2) providing a false statement under oath with respect to a material matter involving a taxpayer or taxpayer representative;
(3) with respect to a taxpayer, taxpayer representative, or
