article: SECTION 1. SELECTION PANEL TO RECOMMEND INDIVIDUALS FOR COMMISSIONER OF INTERNAL REVENUE. (a) President To Nominate New Commissioner From Individuals Recommended by Selection Commission.--Subsection (a) of section 7802 of the Internal Revenue Code of 1986 (relating to Commissioner of Internal Revenue; Assistant Commissioners; Taxpayer Advocate) is amended by inserting ``from individuals recommended by the Selection Commission under subsection (e)'' after ``appointed by the President''. (b) Selection Commission.--Section 7802 of such Code is amended by adding at the end the following new subsection: ``(e) Selection of Commissioner of Internal Revenue.-- ``(1) In general.--When a vacancy occurs (or is expected to occur within 150 days) in the office of Commissioner of Revenue, a Selection Commission is established to recommend individuals to the President for appointment to the vacant office. ``(2) Selection commission.--The Selection Commission shall be composed of 5 individuals (from among individuals having contacts with the Internal Revenue Service in a professional capacity) appointed by the following organizations as follows: ``(A) A representative from the American Institute of Certified Public Accountants who is a certified public accountant. ``(B) A representative from the American Bar Association who is a member of the Tax Division. ``(C) A scientist from the National Academy of Scientists. ``(D) An engineer from the Institute for Electronic and Electrical Engineers. ``(E) An economist from the American Economics Association. A vacancy in the Selection Commission shall be filled not later than 14 days after the date of the creation of the vacancy in the manner in which the original appointment was made. ``(3) Minimum number of recommended individuals.--A Selection Commission shall recommend at least 3 individuals. The President may request the Selection Commission to recommend additional individuals. ``(4) Deadline for recommendations.--Except for additional recommendations requested by the President under paragraph (3), the Selection Commission shall make its recommendations for Commissioner of Internal Revenue not later than 60 days after the date such Commission is established. ``(5) Administrative provisions.-- ``(A) Chairperson.--The Chairperson of the Selection Commission shall be elected by the members. If not so elected within the 10-day period beginning on the date the Selection Commission first meets, the Chairperson shall be appointed by the President. ``(B) Rates of pay.--Members of the Selection Commission shall be paid at a rate equal to the daily equivalent of the minimum annual rate of basic pay payable for level IV of the Executive Schedule (level III in the case of the Chairman of the Selection Commission) for each day (including travel time) during which they are engaged in the actual performance of duties vested in the Selection Commission. ``(C) Travel expenses.--Each member of the Selection Commission shall receive travel expenses, including per diem in lieu of subsistence, in accordance with sections 5702 and 5703 of title 5, United States Code. ``(D) Staff.--The Selection Commission shall appoint a Director who shall be paid at the rate of basic pay payable for level IV of the Executive Schedule. With the approval of the Selection Commission, the Director may appoint and fix the pay of not more than 2 additional employees who shall be paid at a rate not to exceed the rate of basic pay payable for level IV of the Executive Schedule. ``(E) Applicability of certain civil service laws.--The Director and staff of the Selection Commission may be appointed without regard to the provisions of title 5, United States Code, governing appointments in the competitive service, and may be paid without regard to the provisions of chapter 51 and subchapter III of chapter 53 of that title relating to classification and General Schedule pay rates. ``(F) Meetings.--The meetings of the Selection Commission shall be in executive session. ``(G) Mails.--The Selection Commission may use the United States mails in the same manner and under the same conditions as other Federal agencies. ``(6) Termination.--The Selection Commission shall terminate at the close of the 7th day after the date on which an individual recommended by the Commission is sworn in as Commissioner of Internal Revenue.'' (c) Term of Commissioner of Internal Revenue.--Subsection (a) of section 7802 of such Code is amended by adding at the end the following new sentence: ``The term of the Commissioner of Internal Revenue is 6 years.'' (d) Effective Date.--The amendments made by this section shall take effect on the date of the enactment of this Act but the amendment made by subsection (c) shall not apply to the individual holding the office of Commissioner of Internal Revenue on such date.
summary: Amends the Internal Revenue Code to provide that the Commissioner of Internal Revenue shall: (1) be appointed from among individuals recommended by a Selection Commission established (upon Commissioner vacancy) by this Act; and (2) serve a six-year term.