1. Short title This Act may be cited as the IRS Accountability Act of 2018 . 2. Authority to remove or transfer senior IRS executives who fail in their performance or engage in serious misconduct (a) In general Section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 ( 26 U.S.C. 7804 note) is amended by adding at the end the following new subsection: (f) Removal of senior executives based on performance or misconduct (1) Removal or transfer (A) In general The Commissioner of Internal Revenue (referred to in this subsection as the Commissioner ) may remove an individual employed in a senior executive position at the Internal Revenue Service from the senior executive position if the Commissioner determines the performance or misconduct of the individual warrants such removal. If the Commissioner so removes such an individual, the Commissioner may— (i) remove the individual from the civil service (as defined in section 2101 of title 5, United States Code); or (ii) in the case of an individual described in subparagraph (B), transfer the individual from the senior executive position to a General Schedule position at any grade of the General Schedule for which the individual is qualified and that the Commissioner determines is appropriate. (B) Individuals eligible for transfer An individual described in this subparagraph is an individual who— (i) previously occupied a permanent position within the competitive service (as that term is defined in section 2102 of title 5, United States Code); (ii) previously occupied a permanent position within the excepted service (as that term is defined in section 2103 of title 5, United States Code)