; and (B) is not a principal officer of the Internal Revenue Service. 1022. Prohibition on rehiring former IRS employees who were involuntarily separated for misconduct (a) In general Section 7804 is amended by adding at the end the following new subsection: (d) Prohibition on rehiring employees involuntarily separated Notwithstanding any other provision of law, the Commissioner may not hire any individual previously employed by the Commissioner— (1) who was removed for misconduct or unacceptable performance under this subchapter, chapter 43 or chapter 75 of title 5, United States Code, or a similar provision of law, (2) who has voluntarily separated after receiving a notice of proposed action of removal for misconduct or unacceptable performance, or (3) whose employment was terminated under section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 ( 26 U.S.C. 7804 note). . (b) Effective Date The amendment made by subsection (a) shall apply with respect to the hiring of employees after the date of the enactment of this Act. 1023. 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)