; or (2) willful understatement of Federal tax liability, unless such understatement is due to reasonable cause and not to willful neglect. (c) Procedure Under regulations prescribed by the Office of Personnel Management, an employee subject to a personnel action under this section shall be entitled to the procedures provided under sections 7513 or 7543, as applicable. . (b) Clerical amendment The analysis for chapter 73 of title 5, United States Code, is amended by adding at the end the following: SUBCHAPTER VIII—INELIGIBILITY OF NONCOMPLIANT TAXPAYERS FOR FEDERAL EMPLOYMENT 7381. Definitions. 7382. Ineligibility for employment. 7383. Review of public records. 7384. Confidentiality. 7385. Adverse actions for employees who understate taxes or fail to file. . (c) Effective date This section, and the amendments made by this section, shall take effect 270 days after the date of the enactment of this Act.