; (ii) previously occupied a permanent position within the excepted service (as that term is defined in section 2103 of title 5, United States Code); or (iii) prior to employment in a senior executive position at the Internal Revenue Service, did not occupy any position within the Federal Government. (2) Pay of transferred individuals (A) In general Notwithstanding any other provision of law, including the requirements of section 3594 of title 5, United States Code, any individual transferred to a General Schedule position under paragraph (1)(A)(ii) shall, beginning on the date of such transfer, receive the annual rate of pay applicable to such position. (B) Paid leave during appeal An individual so transferred may not be placed on administrative leave or any other category of paid leave during the period during which an appeal (if any) under this section is ongoing, and may only receive pay if the individual reports for duty. If an individual so transferred does not report for duty, such individual shall not receive pay or other benefits pursuant to paragraph (5)(E). (3) Notice to Congress Not later than 30 days after removing or transferring an individual from a senior executive position under paragraph (1), the Commissioner shall submit written notice of such removal or transfer and the reason for such removal or transfer to— (A) the Committee on Finance of the Senate; (B) the Committee on Homeland Security and Governmental Affairs of the Senate; (C) the Committee on Ways and Means of the House of Representatives