; (B) any employee who is a senior staff member reporting directly to the Commissioner of Internal Revenue or the Chief Counsel for the Internal Revenue Service; and (C) any associate counsel, deputy counsel, or division head in the Office of the Chief Counsel for the Internal Revenue Service. (2) Specified employee The term specified employee means, with respect to the Internal Revenue Service, any employee who— (A) holds a Senior Executive Service position (as defined in section 3132 of title 5, United States Code) in the Internal Revenue Service or the Office of Chief Counsel for the Internal Revenue Service