Acting IRS commissioner Danny Werfel’s promise to suspend taxpayer-funded bonuses to IRS officials might not be fully realized because it will violate a contract between the scandal-plagued agency and a public-employee labor union.“In this unprecedented budget situation, I do not believe the IRS should pay performance awards this year to employees, managers or executives,” Werfel wrote in an email to IRS employees this week.“This is not a reflection of the quality or performance of the work done by you and your colleagues, but rather an unfortunate byproduct of the difficult budgetary situation we find ourselves in,” Werfel wrote. The IRS...