; and (B) is not a principal officer of the Internal Revenue Service. 3002. Prohibition on rehiring any employee of the Internal Revenue Service who was involuntarily separated from service 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 The Commissioner may not hire any individual previously employed by the Commissioner who was removed for misconduct under this subchapter or chapter 43 or chapter 75 of title 5, United States Code, or 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. 3003. Notification of unauthorized inspection or disclosure of returns and return information (a) In general Subsection (e) of section 7431 is amended by adding at the end the following new sentences: The Secretary shall also notify such taxpayer if the Internal Revenue Service or a Federal or State agency (upon notice to the Secretary by such Federal or State agency) proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s unauthorized inspection or disclosure of the taxpayer’s return or return information. The notice described in this subsection shall include the date of the unauthorized inspection or disclosure and the rights of the taxpayer under such administrative determination. . (b) Effective date The amendment made by this section shall apply to determinations proposed after the date which is 180 days after the date of the enactment of this Act. B Provisions Relating to Exempt Organizations 3101. Mandatory e-filing by exempt organizations (a) In general Section 6033 is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following new subsection: (n)