PUBLIC LAW 105-206-^ULY 22, 1998 112 STAT. 691 Subtitle B—Executive Branch Governance and Senior Management SEC. 1101. INTERNAL REVENUE SERVICE OVERSIGHT BOARD. (a) IN GENERAL.—Section 7802 (relating to the Commissioner of Internal Revenue) is amended to read as follows: "SEC. 7802. INTERNAL REVENUE SERVICE OVERSIGHT BOARD. "(a) ESTABLISHMENT. —There is established within the Department of the Treasury the Internal Revenue Service Oversight Board (hereafter in this subchapter referred to as the 'Oversight Board'). "(b) MEMBERSHIP.— "(1) COMPOSITION.— The Oversight Board shall be composed President, of nine members, as follows: "(A) six members shall be individuals who are not otherwise Federal officers or employees and who are appointed by the President, by and with the advice and consent of the Senate. "(B) one member shall be the Secretary of the Treasury or, if the Secretary so designates, the Deputy Secretary of the Treasury. "(C) one member shall be the Commissioner of Internal Revenue. "(D) one member shall be an individual who is a fulltime Federal employee or a representative of employees and who is appointed by the President, by and with the V advice and consent of the Senate. "(2) QUALIFICATIONS AND TERMS.— "(A) QUALIFICATIONS.— Members of the Oversight Board described in paragraph (1)(A) shall be appointed without regard to political affiliation and solely on the basis of their professional experience and expertise in one or more of the following areas: "(i) Management of large service organizations. "(ii) Customer service. - "(iii) Federal tax laws, including tax administration and compliance. "(iv) Information technology. "(v) Organization development, "(vi) The needs and concerns of taxpayers, "(vii) The needs and concerns of small businesses. In the aggregate, the members of the Oversight Board described in paragraph (1)(A) should collectively bring to bear expertise in all of the areas described in the preceding sentence. "(B) TERMS. —Each member who is described in subparagraph (A) or (D) of paragraph (1) shall be appointed for a term of 5 years, except that of the members first appointed under paragraph (1)(A)— "(i) two members shall be appointed for a term of 3 years, "(ii) two members shall be appointed for a term of 4 years; and "(iii) two members shall be appointed for a term of 5 years.
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